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Kenzi, a manufacturer of kayaks, began operations this year. During this year, the company produced 1,050 kayaks and sold 800 at a price of $1,050 each. At year-end, the company reported the following income statement information using absorption costing. Additional Information a. Product cost per kayak under absorption costing totais $450, which consists of $350 in direct materials, direct labor, and variable overhead costs and $100 in fixed overhead cost. Fixed overhead of $100 per uhit is based on $105,000 of fixed overhead per year divided by 1,050 kayaks produced. b. The $230,000 in selling and administrative expenses consists of $95,000 that is variable and $135,000 that is fixed. Prepare an income statement for the current year under variable costing