Parry Manufacturing Company makes a product that sells for $74.20 per unit. Manufacturing costs for the product amount to $25.60 per unit variable, and $70, 720 fixed. During the current accounting period. Parry made 3.400 units of the product and sold 3,000 units. Selling and administrative expenses were zero. Required: a. Prepare an absorption costing income statement. (Do not round intermediate calculations.) b. Prepare a variable costing income statement