Dowell Company produces a single product. Its Income under varlable costing for Its first two years of operation follow. a. Sales and production data for these first two years follow. b. The company's $26 per unlt product cost (for both years) using absorptlon costing consists of the following. Required: Prepare a statement to convert varlable costing Income to absorptlon costing Income for both years. (Leave no cells blank - be certain to enter " 0 " wherever required.)