Mekong Corp. reported the following information for the most recent years ended: Year 1 Year 2 Production units 54,000 50,625 Sales price per unit $45.00 $45.00 Units sold 50,000 53,000 Direct Materials per unit $ 15.00 $ 15.00 Direct Labor per unit $ 12.00 $ 12.00 Variable Manufacturing OH per unit $ 8.00 $ 8.00 Fixed Manufacturing OH costs $ 81,000 $ 81,000 Variable sell & admin costs per unit $ 4.00 $ 4.00 Fixed sell & admin costs $ 50,000 $ 50,000 There was no beginning inventory in Year 1. Prepare Income Statements for each year (Year 1 and Year 2) using Full Costing.