Note: Please use the same format in the following example and as a reference (see below):

139. Bruster Company sells its products for $80 cach. The current production level is 25,000 units, although only 20,000 units are anticipated to be sold. Unit manufacturing costs are Direct materials Direct labor Variable Manufacturing Costs Total fixed manufacturing Costs Marketing expenses S12.50 $20.00 S10.00 $215,000 $7 per unit, plus $72,000 per year Required: Part I: Prepare an income statement using absorption costing Part II: Prepare an income statement using variable costing