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 ($188,500+2,900 units) Total variable selling expenses ($14 per unit sold) Total fixed general and administrative expenses Required: 2,900 2,600 $ 360 $ 60 $ 55 $ 14 $ 65 $ 36,400 $ 56,000 Prepare Crystal Cold's full absorption costing income statement and variable costing income statement for the year.