Pharoah Batteries is a division of Enterprise Corporation. The division manufactures and sells a long-life battery used in a wide variety of applications. During the coming year, it expects to sell 43,500 units for $30 per unit. Nyota Uthura is the division manager. She is considering producing either 48,600 or 60,750 units during the period. Other information is presented in the schedule. O 48,600 $30 Division Information for 2022 Beginning inventory Expected sales in units Selling price per unit Variable manufacturing costs per unit Fixed manufacturing overhead costs (total) Fixed manufacturing overhead costs per unit: Based on 48,600 units $12 $486,000 $10 per unit ($486,000 -48,600) Based on 60.750 units $8 per unit ($486,000 + 60,750) Total manufacturing costs per unit: Based on 48,600 units Based on 60,750 units Variable selling and administrative expenses per unit $22 per unit ($12 variable + $10 fixed) $20 per unit ($12 variable + $8 fixed) $2 Fixed selling and administrative expenses (total) $45.000 Prepare an absorption costing income statement, with one column showing the results if 48,600 units are produced and one column showing the results if 60,750 units are produced. PHAROAH BATTERIES DIVISION Income Statement Absorption Costing 48,600 Produced 60.750 Produced