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Requirements 1. Prepare an income statement for the upcoming year using variable costing. 2. Prepare an income statement for the upcoming year using absorption costing. - Selling price per unit is $58 - Variable manufacturing costs per unit manufactured (includes direct materials [DM], direct labor [DL], and variable MOH ) $35 - Variable operating expenses per unit sold $1 - Fixed manufacturing overhead (MOH) in total for the year $143,000 - Fixed operating expenses in total for the year $92,000 - Units manufactured and sold for the year 13,000 units