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Required information [The following information applies to the questions displayed below.) Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (3,200 units * $130) Fixed (3,000 units * $70) 300 per unit 110,000 units 113,000 units 3,880 units $ 390,000 210,000 $600,000 Total 44 per unit 64 per unit Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed $3,200,000 $7,400,000 $1,400,000 4,488,800 1. Prepare the current-year income statement for the company using variable costing. OAK MART COMPANY Variable Costing Income Statement Sales $ 33,900,000 Beginning inventory: Variable costs $ 390,000 Manufacturing costs this year Direct materials Direct labor Variable overhead costs 4,840,000 7,040,000 3,200,000 15,470,000 Variable selling and administrative expenses Total variable costs 1.400,000 Contribution margin Less: Fixed expenses 1,400,000 32,500,000 Fixed overhead costs Fixed selling and administrative costs 7.400,000 4,400,000 Manufacturing costs this year Direct materials Direct labor 4,840,000 7,040,000 3,200,000 Variable overhead costs 15,470,000 $ $ 1,400,000 Variable selling and administrative expenses Total variable costs Contribution margin Less: Fixed expenses 1,400,000 32,500,000 Fixed overhead costs $ 7,400,000 Fixed selling and administrative costs 4,400,000 Total fixed expenses Net income (loss) 11,800,000 $ 20,700,000 2. Prepare the current-year income statement for the company using absorption costing. OAK MART COMPANY Absorption Costing Income Statement Sales 33,900,000 600,000 Beginning inventory Manufacturing costs this year Direct materials Direct labor Variable overhead costs Fixed overhead costs 600,000 Cost of goods sold Gross margin Selling general and administrative expenses Variable selling and administrative expenses Fixed selling and administrative costs 1,400,000 4,400,000 Total selling general and administrative expenses Net income (loss) 5,800,000 WEIGUM VUOHO YO Required information Variable overhead costs Fixed overhead costs 600,000 Cost of goods sold Gross margin Selling general and administrative expenses Variable selling and administrative expenses Fixed selling and administrative costs 1,400,000 4,400,000 Total selling general and administrative expenses Net income (loss) 5,800,000 Net income under variable costing is lower than net income under absorption costing by: Fixed costs added to(subtracted from) inventory 3. Fill in the blanks: The dolor difference in variable costing income and absorption costing income units fixed overhead per unit