Debra King. CEO of Cullumber Industries, is concemed about the recent volatility in the compary's operating income She believes that since the number of units sold has been fairly stable over the past three years that operating income also should have been stable. Debra asked Gary Smith, Cullumber's inventory manager, to help her understand the issue. Gary reviewed the company's records and compiled the following changes to Finished Goods Inventory (in units) for the years 2019, 2020 , and 2021 Gary also gathered the 2019 income statements prepared using absorption costing and variable costing, which follow. Compute the unit product cost for 2019,2020 , and 2021 for variable and absorption costing Assume that variable costs per unit and total fixed costs do not change from one year to the next. (Round answers to 2 decimal places, eg. 15.25.) Prepare variable and absorption costing income statements for 2020 and 2021 . Assume that sales price remains constant across all years. (Round answers to 0 decimal places, e. 5, 5,275) What do you notice about the trend in operating income from 2019 to 2021 under absorption costing? Compare this trend to the trend in unit sales. Income from 2019 to 2020 and then from 2020 to 2021 . The trend in income Add the operating incomes across the three years for variable costing and absorption costing. What do you notice about the two totals? Why did this happen? Over the 3 years income because units produced and units sold are