Dowell Company produces a single product. Its income statements under absorption costing for its first two years of operation follow. Additional Information a. Sales and production data for these first two years follow. b. Variable cost per unit and total fixed costs are unchanged during 2018 and 2019 . The company's $33 per unit product cost consists of the following. c. Selling and administrative expenses consist of the following. 2. Prepare a table as in Exhibit 19.12 to convert variable costing income to absorption costing income for both 2018 and 2019 . (Loss amounts should be entered with a minus sign.)