Dowell Company produces a single product. Its income under variable costing for its first two years of operation follow. Variable Costing Income Income Additional Information Year 1 $ 31,000 Year 2 $ 490,000 a. Sales and production data for these first two years follow. Units Units produced Units sold Year 1 31,100 21,000 Year 2 31,100 41,200 b. The company's $34 per unit product cost (for both years) using absorption costing consists of the following. Direct materials Direct labor Variable overhead Fixed overhead ($310,000/31,000 units) Total product cost per unit Required: $ 6 10 8 10 $ 34 Prepare a statement to convert variable costing income to absorption costing income for both years. (Leave no cells blank - be certain to enter "0" wherever required.)