Production units Octa has the following information related to its manufacturing operations in the first two years of operations: Year 1 110,000 Year 2 Sales price per unit Units sold $ 32.00 100,000 125,000 $ 32.00 127,000 Direct Materials per unit $ 8.00 $ 8.00 Direct Labor per unit $ 5.00 $ 5.00 Variable Manufacturing OH per unit $ 4.00 $ 4.00 Fixed Manufacturing OH costs $330,000 $330,000 Variable selling costs per unit Fixed selling costs $ 6.00 $120,000 $ 6.00 $120,000 There was no beginning inventory in Year 1. a. Prepare Income Statements for each year (Year 1 and Year 2) based on "Full Costing" (round intermediate calculations to two decimals).