The manufacturing and selling data for Abracadabra Inc. for the year 2018 is given below: - - - - Selling price ..... $38 /unit - - - Finished goods (beginning).............. 10570 units - - - Production . 86920 units - - - Sales .. 81100 units Variable costs: - - - Manufacturing ... $7 /unit - - - Selling and administrative .. $3 /unit Fixed costs: - - - Manufacturing .. $306000 /year - - - Selling and administrative $299000 /year Assuming costs per unit were consistent over the years in both the costing methods, prepare the followings in the box below: (a) Income statement using absorption costing. (b) Income statement using variable costing. (c) Reconciliation of net operating incomes