The following information pertains to the first year of operation for Crystal Cold Coolers Incorporated:

Number of units produced $3,100$

Number of units sold $2,500$

Unit sales price $ $335$

Direct materials per unit $ $55$

Direct labor per unit $ $45$

Variable manufacturing overhead per unit $ $13$

Fixed manufacturing overhead per unit $($$$248,000-$:$3,100$ units$)$ $ $80$

Total variable selling expenses $($$$13$ per unit sold$)$ $ $32,500$

Total fixed general and administrative expenses $ $57,000$

Required:

Prepare Crystal Cold$$s full absorption costing income statement and variable costing income statement for the year.