Santana Rey expects sales of Business Solutions' line of computer workstation fuiniture to equal 300 workstations (at a sales price of $3,200 each) for 2021 . The workstations manufacturing costs include the following. Seling and administrative expenses for these workstations follow. Santane is considering how many workstations to produce in 2021 she is conficient that she will be able to sell any workstotions in her 2021 ending inventory during 2022 . Howevec, Santana does not want to overproduce as she does not have sutficient storage space for many more workstations. Required: 1. Complete the following income statements using absorption costing 2. Complete the following income statements using variable costing. 3. Which costing method, obsorption or variable. yields the highet income when 320 workstations are produced and 300 are sold