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

Number of units produced 3,000 ; Number of units sold 2,500 ; Unit sales price $ 350 ; Direct materials per unit 55 ; Direct labor per unit 50 ; Variable manufacturing overhead per unit 13 ; Fixed manufacturing overhead per unit ($210,000/3,000 units) 70 ; Total variable selling expenses ($14 per unit sold) 35,000 ;Total fixed general and administrative expenses 57,000

1. Full absorption costing income statement

2. Variable cositng income statement