Dowell Company produces a single product. Its Income under varlable costing for Its first two years of operation follow. Additional Informatlon 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 conslsts of the following. Required: Prepare a statement to convert varlable costing Income to absorption costing Income for both years. Note: Leave no cells blank - be certaln to enter " 0 " wherever required