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

b$.$ The company's $$37$ per unit product cost $($for both years$)$ using absorption costing consists of the following.

Required:

Prepare a statement to convert variable costing income to absorption costing income for both years.

Note: Leave no cells blank $-$ be certain to enter $"0"$ wherever required.

$($Thank You!$)$