Dilithium 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 sell60,000units for $32per unit. Nyota Uthura is the division manager. She is considering producing either60,000or90,000units during the period. Other information is presented in the schedule.

Division information for 2017

Beginning inventory. 0

Expected sales in units 60,000

Selling price per unit $32

Variable manufacturing costs per unit $16

Fixed manufacturing overhead costs (total) $540,000

Fixed manufacturing overhead costs per unit:

Based on60,000units $9per unit ($540,00060,000)

Based on90,000units $6per unit ($540,00090,000)

Manufacturing cost per unit:

Based on60,000units $25per unit ($16variable + $9fixed)

Based on90,000units $22per unit ($16variable + $6fixed)

Variable selling and administrative expenses $2

Fixed selling and administrative expenses (total) $50,000

I need to know how to prepare absorption costing income statement, with one column showing the results if60,000units are produced and one column showing the results if90,000units are produced.