Syton, Incorporated, a frozen food nanufacturer, began operations on January $1$ of the current year. During this time, the company produced $140,000$ units and sold $140,000$ units at a sales price of $$125$ per unit. Cost information for this period is shown in the following table:

direct materials $$13\mathrm{.}00$ per unit

direct labor $$6\mathrm{.}00$ per unit

variable overhead $$15\mathrm{.}00$ per unit

fixed overhead $$3,220\mathrm{.}00$ per unit

variable selling and administrative $$0\mathrm{.}65$ per unit

fixed selling and administrative $$458,000$ per year

a$.$ Prepare Syton's December $31$ income statement for the current year under absorption costing.

b$.$ Prepare Syton's December $31$ income statement for the current year under variable costing.