The company is evaluating a proposal to manufacture 30,000 units instead of 25,000 units, thus creating an ending inventory of 5,000 units. Manufacturing the additiona units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses. a. 1. Prepare an estimated income statement, comparing operating results if 25,000 and 30,000 units are manufactured in the absorption costing format. If an amount box does not require an entry leave it blank