Jumping Jack Company manufactures bluetooth headphones that it sells for $50 per unit. In April 20X1, it manufactured 15,000 units. Because it was the first month of its business, the company has no inventories in the beginning of the month. The following data is relevant: Unit cost Manufacturing costs per unit: Variable $30.00 Fixed $10.00 Total Selling and administrative expenses: Variable $100,000 Fixed $60,000 Total Prepare an income statement for the company in a) absorption costing format b) variable costing format if: (scoring 7.5X6 = 45) Sale for April is 15,000 units. Sale for April is 12,000 units. If the company had a beginning balance of 3,000 units and sells 16,500 units. Assume the fixed and variable costs per unit were sale last period.