Sheffield Motors is a division of Sheffield Products Corporation. The division manufactures and sells an electric switch

used in a wide variety of applications. During the coming year, it expects to sell $200,000$ units for $$8\mathrm{.}00$ per unit. Lisa

Anderson is the division manager. She is considering producing either $200,000$ or $280,000$ units during the period.

Other information is as follows:

$($a$)$

Prepare an absorption$-$costing income statement, with one column showing the results if $200,000$ units are

produced and one column showing the results if $280,000$ units are produced.