Mount Company sells its products for $66 each. The current production level is 25,000 units, although only 20,000 units are anticipated to be sold. Unit manufacturing costs are Direct materials $12.00 Direct manufacturing labor $18.00 Variable manufacturing costs $9.00 Total fixed manufacturing costs $180,000 Marketing expenses $6.00 per unit, plus $60,000 per year Required: Prepare an income statement using absorption costing a Prepare an income statement using variable costing b