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. Variobie costs per unit and fixed costs per year are unchanged during these years. The company's $38 per unit product cost using absorption costing consists of the following. c. Seling and administrative expenses consist of the following. Required: Prepore income stotements for each of these two years under varlable costing. (Loss amounts should be entered with a minus sign