Serial Problem Business Solutions P2, P3 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 2018. The workstations' manufacturing costs include the following. Direct materials 780 per unit Direct labor 310 per unit Variable overhead 50 per unit Fixed overhead $28,800 per year The selling expenses related to these workstations follow. Variable selling expenses Fixed selling expenses 35 per unit $3,100 per year Santana is considering how many workstations to produce in 2018. She is confident that she will be able to sell any workstations in her 2018 ending inventory during 2019. 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. Production volume 300 workstations workstations 320 Cost of goods sold: Cost of goods sold per unit Number of workstations sold Total cost of goods sold BUSINESS SOLUTIONS Absorption Costing Income Statements Production volume 300 workstations workstations 320 Sales volume - 300 Workstations Under absorption costing, can the difference between production volume and sales volume affect the reported net income (loss)