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coming year, it expects to sell 30,000 units for $32 per unit. Steve Moss, division manager, is considering producing either 30,000 or 35,000 units during the period. Other information is presented in the schedule below: Martinez is a division of Flynn, Inc. The division manufactures and sells a pump that is used in a wide variety of applications. During the: coming year, it expects to sell 30,000 units for $32 per unit. Steve Moss, division manager, is considering producing either 30,000 or 35,000 units during the period. Other information is presented in the schedule below: Prepare an absorption costing income statement with one column showing the results if 30,000 units are produced and one column showing the results if 35,000 units are produced