Dowell Company produces a single product. Its income statements under absorption costing for its first two years of operation follow.

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.) 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 $31 per unit product cost consists of the following. c. Selling and administrative expenses consist of the following