Lester Company provides the following information for 2019: Variable Manufacturing Costs per Unit Manufactured Variable Advertising Costs per Unit Sold Fixed Manufacturing Overhead Costs Fixed Advertising Costs Selling Price per Unit Beginning Inventory (Units) Production Volume Sales Volume Revenues Variable Costs: Beginning Inventory Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. a) Prepare a contribution margin statement for the year using the variable costing method. Variable Cost of Goods Manufactured Cost of Goods Available for Sale Ending Inventory Lester Company "Contribution Margin Statement For the Year Ending December 31, 2019 Variable Advertising Costs Contributed Margin Operating Expenses Fixed Manufacturing Costs Fixed Advertising Costs Variable Manufacturing Cost of Goods Sold $ Income from Operations D $0 $ $ $ $49 $22 $201,000 $118,000 $ $97 0 26,000 11,000 $1067000 $ $ $ $ atement for the year using the absorption costing method.

Do not enter dollat signs or commas in the input boxes. a) Prepare a contribution margin statement for the year using the variable costing method. b) Prepare an income statement for the year using the absorption costing method