Diaz Company reports the following variable costing income statement for its single product. This company's sales totaled 52,000 units, but its production was 82,000 units. It had no beginning finished goods inventory for the current period. $3,224,000 DIAZ COMPANY Income Statement (Variable Costing) Sales (52,000 units * $62.00 per unit) Variable expenses Variable manufacturing expense (52,000 units * $28.2e per unit) Variable selling and admin. expense (52,000 units $5.20 per unit) Total variable expenses Contribution margin Fixed expenses Fixed overhead Fixed selling and administrative expense Total fixed expenses Net income 1,466,400 270,400 1,736,800 1,487,200 344,480 172,200 516,600 $ 97,600 1. Convert Diaz's variable costing income statement to an absorption costing income statement 2. Fill in the blanks Complete this question by entering your answers in the tabs below. Required 1 Required 2 Convert Diaz's variable costing income statement to an absorption costing income statement. DIAZ COMPANY Absorption Costing Income Statement Sales Less: Cost of goods sold $ 3,224,000 Required 1 Required 2 Convert Diaz's variable costing income statement to an absorption costing Income statement. DIAZ COMPANY Absorption Costing Income Statement Sales Less: Cost of goods sold $ 3,224,000 ces Selling general and administrative expenses Net income (loss) Required 1 Required 2 > 1. Convert Diaz's variable costing income statement to an absorption costing income statement. 2. Fill in the blanks: Complete this question by entering your answers in the tabs below. Required 1 Required 2 Fill in the blanks: (Round the fixed overhead per unit to two decimal places.) es The dollar difference in variable costing income and absorption costing income units X fixed overhead per unit.