Please write the variable cost income statement & absorption cost income statement for the below situation.

Variable manufacturing costs: $30.00/unit

Variable selling costs: $10.00/unit.

Fixed manufacturing costs: $16.00/unit at an output of 10,000 units.

Fixed selling costs: $60,000.

The beginning of the year, this company produced 8,000 units and sold 7,000 at a price of $100 per unit.