he following information pertains to the first year of operation for Crystal Cold Coolers Incorporated:

Number of units produced $3,000$

Number of units sold $2,400$

Unit sales price $ $340$

Direct materials per unit $ $60$

Direct labor per unit $ $50$

Variable manufacturing overhead per unit $ $11$

Fixed manufacturing overhead per unit $($$$225,000-$:$3,000$ units$)$ $ $75$

Total variable selling expenses $($$$11$ per unit sold$)$ $ $26,400$

Total fixed general and administrative expenses $ $58,000$

Required:

Prepare Crystal Cold$$s full absorption costing income statement and variable costing income statement for the year.