Hill Corporation had sales of $3,000,000 for the year ended December 31, 2022. The unit selling price was $12. In making the les, the company incurred the following costs and expenses. Cost of goods sold Selling expenses Administrative expenses Variable $837,000 124,000 239,000 Fixed $750,000 51,000 77,000 Prepare a GAAP income statement. Prepare a CVP Income Statement