Santana Rey expects sales of Business Solutions's line of computer workstation furniture to equal 300 workstations (at a sales price of $3,000 each) for 2019. The workstations' manufacturing costs include the following. Direct materials $ 790 per unit Direct labor $ 400 per unit Variable overhead $ 80 per unit Fixed overhead $19,200 per year The selling expenses related to these workstations follow. Variable selling expenses Fixed selling expenses $ 45 per unit $4,000 per year Santana is considering how many workstations to produce in 2019. She is confident that she will be able to sell any workstations in her 2019 ending inventory during 2020. However, Santana does not want to overproduce as she does not have sufficient 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