Estimated Income Statements, using Absorption and Varlable 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 24,000 units instead of 21,600 units, thus creating an ending inventory of 2,400 units. Manufacturing the additional units will not change sales, unit varlable 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 21,600 and 24,000 units are manufactured in the absorption costing format. If an amount box does not require an entry leave it blank. a. 2. Prepare an estimated Income statement, comparing operating results if 21,600 and 24,000 units are manufactured in the varlable costing format. If an amount box does not require an entry leave it blank