Santana Rey expects sales of Business Solutions's line of computer workstation furniture to equal 300 workstations (at a sales price of $3,900 each) for 2019. The workstations' manufacturing costs include the following. Direct materials $ 730 per unit Direct labor $ 360 per unit Variable overhead $ 90 per unit Fixed overhead $24,000 per year The selling expenses related to these workstations follow. Variable selling expenses Fixed selling expenses $ 35 per unit $3,900 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the following income statements using absorption costing. Cost of goods sold: Production volume 300 320 workstations workstations $ 1,170,000 $ 1,248,000 Cost of goods sold per unit Number of workstations sold Total cost of goods sold $ 1,170,000 $ 1,248,000 BUSINESS SOLUTIONS Absorption Costing Income Statements Sales volume - 300 Workstations Production volume 300 workstations 320 workstations 0 0 $ 0 $ 0 Under absorption costing, can the difference between production volume and sales volume affect the reported net income (loss)