Metlock Company produces plastic that is used for injection-moulding applications such as gears for small motors. In 2022, the first year of operations, Metlock Company produced 4.000 tonnes of plastic and sold 2.840 tonnes. In 2023, the production and sales results were exactly reversed. In each year, the selling price per tonne was $1,900; variable manufacturing costs were 16% of the sales price for the units produced; variable selling expenses were 10% of the selling price of the units sold; fixed manufacturing costs were $2,840,000; and fixed administrative expenses were $516,000. (a) Prepare comparative income statements for each year using variable costing. (Use the format from Illustration 8.5.) METLOCK COMPANY Income Statement-Variable Costing 2022 2023 Number of units manufactured Number of units sold $ $ $ $ $