JKF Company started its business in 2010 producing shoes for young people. The normal production of shoes at an average of 3,300 units annually. The actual production sales for the year 2015, 2016 and 2017 are as follows: Actual production (units) 2,400 3,300 4,200 Year Sales (units) 2,000 2015 2016 3,500 2017 4,000 The selling price, cost and expenses for the shoes are: $ Selling price per shoes Direct raw materials costs per shoes Direct labour costs per shoes Variable manufacturing overhead per shoes Fixed manufacturing overhead per month Sales commission Selling and administrative expenses per month 10,000 5,000 2,000 1,000 330,000 10% on sales 198,000 Required Prepare the income statement for year 2015, 2016 and 2017 by using absorption costing.