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 $84,500 Variable selling and administrative expenses $7 per curtain Fixed selling and administrative expenses $185.600 Selling price $81 per curtain Units produced and sold 8,450 Prepare an income statement using absorption costing Barian Ltd. Income Statement Absorption Costing