The following information pertains to the first year of operation for Crystal Cold Coolers Inc.: Number of units produced Number of units sold Unit sales price Direct materials per unit Direct labor per unit Variable manufacturing overhead per unit Fixed manufacturing overhead per unit ($232,500/3,100 units) Total variable selling expenses ($10 per unit sold) Total fixed general and administrative expenses 3,100 2,500 S 355 50 14 75 25,000 63,000 Required Prepare Crystal Cold's full absorption costing income statement and variable costing income statement for the year. (Do not leave any numeric cells blank, enter a zero wherever required.) CRYSTAL COLD COOLERS INC Full Absorption Costing Income Statement Less: Cost of Goods Sold Cost of Goods Available for Sale Cost of Goods Sold Gross Margin Less: Non-Manufacturing Expenses Net Operating Income CRYSTAL COLD COOLERS INC Variable Costing Income Statement Less: Variable Cost of Goods Sold Cost of Goods Available for Sale Variable Cost of Goods Sold Contribution Margin Less: Fixed Costs Net Operating Income