Exercise 19-9 Income statement under absorption costing and variable costing LO P1, P2 IThe following information applies to the questions displayed below.J Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 44,000 units and sold 36.000 units at a price of $140 per unit. Manufacturing costs 60 Direct materials per unit Direct labor per unit 22 Variable overhead per unit $528,000 Fixed overhead for the year Selling and administrative cost Variable selling and administrative cost per unit 105,000 Fixed selling and administrative cost per year