Heather Inc has the following Information for its first year of operations: Units produced Units sold Unit sales price Direct material per unit Direct labor per unit Variable manufacturing overhead per unit Fixed manufacturing overhead Variable selling expenses Fixed selling and administrative expenses 2,400 2,400 $ 240.00 $ 48.00 $ 72.00 $ 12.ee $ 91, 2ee $ 12.00 $ 3e, eee a. Prepare Heather's full absorption costing Income statement. (Do not round your intermediate calculations. Round your answers to nearest dollar amounts.) b. Prepare Heather's variable costing Income statement (Do not round your intermediate calculations. Round your answers to nearest dollar amounts.)