Novak Centre Inc. sells Frisbees. In 2022 , the company produced 3,070,000 units but sold only 2,590,000 units. The unit selling price was $1.50 per Frisbee. The company had no beginning inventory. Costs and expenses for the year ended December 31,2022 were as follows: Prepare an income statement using absorption costing. Prepare an income statement using variable costing