Dowell Company produces a single product. Its income under varlable 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.

Requlred:

Prepare a statement to convert varlable costing income to absorption costing income for both years. $($Leave no cells blank $-$ be certain

to enter $"0"$ wherever required.$)$