Dowell Company produces a single product. Its income under variable costing for its first two years of operation follow. Additional Information a. Sales and production data for these first two years follow. b. The company's $31 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. (Leave no cells blank - be certain to enter "O" wherever required.)