The following information pertains to the first year of operation for Crystal Cold Coolers Inc.: 3,000 2.300 340 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 ($195,000/3,000 units) Total variable selling expenses ($12 per unit sold) Total fixed general and administrative expenses 27,600 59,000 Required: Prepare Crystal Cold's full absorption costing income statement and variable costing income statement for the year. (Do not leave any numeric cells blank, enter a zero wherever required.) CRYSTAL COLD COOLERS INC. Full Absorption Costing Income Statement Less: Cost of Goods Sold Cost of Goods Available for Sale Cost of Goods Sold Gross Margin Less: Non-Manufacturing Expenses Net Operating Income