Cullumber Batteries is a division of Enterprise Corporation. The division manufactures and sells a long-life battery used in a wide variety of applications. During the coming year, it expects to sell 37,800 units for $30 per unit. Nyota Uthura is the division manager. She is considering producing either 37,800 or 45,360 units during the period. Other information is presented in the schedule. 0 37,800 $30 $12 $453,600 Division Information for 2022 Beginning inventory Expected sales in units Selling price per unit Variable manufacturing costs per unit Fixed manufacturing overhead costs (total) Fixed manufacturing overhead costs per unit: Based on 37,800 units Based on 45,360 units Total manufacturing costs per unit: Based on 37,800 units Based on 45,360 units Variable selling and administrative expenses per unit $12 per unit ($453,600 + 37, 800) $10 per unit (5453,600 + 45,360) $24 per unit ($12 variable + $12 fixed) $22 per unit ($12 variable + $10 fixed) $2 Based on 45,360 units $10 per unit ($453,600 - 45,360) Total manufacturing costs per unit: $24 per unit ($12 variable + $12 fixed) Based on 37.800 units Based on 45,360 units Variable selling and administrative expenses per unit $22 per unit ($12 variable + $10 fixed) $2 Fixed selling and administrative expenses (total) $42,000 Prepare an absorption costing income statement with one column showing the results if 37,800 units are produced and one column showing the results if 45,360 units are produced. CULLUMBER BATTERIES DIVISION Income Statement Absorption Costing 37,800 Produced 45,360 Produced $ $ $ Cost of Goods Sold $