The annual data that follow pertain to Al's Awesome Eyewear, a manufacturer of swimming goggles. (Al's Awesome Eyewear had no beginning Finished Goods Inventory in January.) (Click the icon to view the data.) Read the requirements. Begin by preparing Al's Awesome Eyewear's conventional (absorption costing) income statement for the year ended December 31. Requirements Data table 1. Prepare both conventional (absorption costing) and contribution margin (variable costing) income statements for Al's Awesome Eyewear for the year ended December 31. 2. Which statement shows the higher operating income? Why? 3. Al's Awesome Eyewear's marketing vice president believes a new sales promotion that costs $270,000 would increase sales to 145,000 goggles. Should the company go ahead with the promotion? Give your reasoning