Estimated Income Statements, using Absorption and Variable Costing Prior to the first month of operations ending January 31, Lemke Inc. estimated the following operating results: The company is evaluating a proposal to manufacture 28,800 units instead of 25,600 units, thus creating an ending inventory of 3,200 units. Manufacturing the additional units not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses. a. 1. Prepare an estimated income statement, comparing operating results if 25,600 and 28,800 units are manufactured in the absorption costing format. If an amount box does require an entry leave it blank. require an entry leave it blank. require an entry leave it blank. Lemke Inc. Variable Costing Income Statement For the Month Ending January 31 Line Item Description 25,600 Units 28,800 Units Manufactured Manufactured Sales Variable cost of goods sold: Variable cost of goods manufactured Inventory, January 31