Following is the revenue and cost data for Barian Ltd. in the manufacturing of luxury shower curtains for the year ended December 31, 2020: Variable manufacturing costs $31 per curtain Fixed manufacturing overhead $64,000 Variable selling and administrative expenses $8 per curtain Fixed selling and administrative expenses $188,600 Selling price $84 per curtain Units produced and sold 8,000 Prepare an income statement using absorption costing. Barian Ltd. Income Statement Absorption Costing Prepare an income statement using variable costing. Barian Ltd. Income Statement Variable Costing