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

Number of units produced		2,800
Number of units sold		2,600
Unit sales price	$	340
Direct materials per unit	$	65
Direct labor per unit	$	40
Variable manufacturing overhead per unit	$	10
Fixed manufacturing overhead per unit ($224,000/2,800 units)	$	80
Total variable selling expenses ($14 per unit sold)	$	36,400
Total fixed general and administrative expenses	$	59,000

Required:

Prepare Crystal Colds full absorption costing income statement and variable costing income statement for the year.

Variable costing statement please