Number of units produced 2,800 Number of units sold 2,500 Unit sales price $ 355 Direct materials per unit $ 50 Direct labor per unit $ 40 Variable manufacturing overhead per unit $ 11 Fixed manufacturing overhead per unit ($182,000/2,800 units) $ 65 Total variable selling expenses ($15 per unit sold) $ 37,500 Total fixed general and administrative expenses $ 62,000 Required: Prepare Crystal Colds full absorption costing income statement and variable costing income statement for the year.