The following information pertains to the first year of operation for Crystal Cold Coolers Incorporated: 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 ($210,000+2,800 units) Total variable selling expenses ($12 per unit sold) Total fixed general and administrative expenses Required: 2,800 2,500 $ 345 $ 65 $ 50 $ 13 $ 75 $ 30,000 $ 61,000 Prepare Crystal Cold's full absorption costing income statement and variable costing income statement for the year.