The following data for Al-Ahmed industrial company Units Beginning Inventory 0 Productions 2000 Sales 1500 Ending Inventory 500 Actual price and cost data for 2020 are as follows: Sales price 250 Variable manufacturing cost per unit: Direct materials costs per unit 27.5 Direct manufacturing labor costs per unit 20 Manufacturing overhead cost per unit 12.5 Total variable manufacturing cost per unit 50 variable marketing cost per unit sold 46.25 Fixed manufacturing costs ( all indirect) 270,000 Fixed marketing costs (all indirect) 345,000 Ahmed Company incurs manufacturing and marketing costs only, and the budgeted (standard) price and cost data for 2020 are the same as the actual price and cost data. And Work-in-process inventory is zero. And budgeted sales for Ahmed Company of 1,500 units for 2020, which is the same as the actual sales for 2020. Budgeted production for Ahmed Company of 2,000 units for 2020. And the actual production for 2020 is 2,000 units. So there is no production-volume variance for manufacturing costs in 2020. From the above information make comparative income statement between absorption costing and variable costing