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Rey Company's single product sells at a price of $225 per unit. Data for its single product for its first year of operations follow. Direct materials Direct labor Overhead costs 29 per unit 37 per unit Variable overhead Fixed overhead per year 15 per unit 493,000 per year Selling and administrative expenses Variable Fixed 27 per unit s 218,000 per year Units produced and sold 29,000 units 1. Prepare an income statement for the year using absorption costing 2. Prepare an income statement for the year using variable costing