Metlock Windows manufactures a hand-painted bamboo window shade for standard-size windows. Production and sales data for 2022 are as follows: Variable manufacturing costs Fixed manufacturing costs Variable selling and administrative expenses Fixed selling and administrative expenses Selling price Units produced Units sold $41 per shade $103,000 $9 per shade $250,800 $92 per shade 10,300 shades 8,350 shades Prepare an income statement using absorption costing. Prepare an income statement using variable costi