Dorito co. manufactures and sells a single product. The following costs were incurred during the companys first year of operations: Direct materials per unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3.4 Direct labor per unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7.6 Variable manufacturing overhead per unit . . . . . . . . . . . . . . . . . . . $2.9 Variable selling and administrative expense per unit . . . . . . . . . . $2.5 Fixed manufacturing overhead per year . . . . . . . . . . . . . . . . . . . . . $322100 Fixed selling and administrative expenses per year . . . . . . . . . . . $184200 Production . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33000 units Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22000 units Selling price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $70 per unit Using the table (a) prepare absorption costing income statement for the year (b) prepare variable costing income statement for the year (c) reconcile the net incomes of the two methods