The Tijama Manufacturing Company has determined the cost of manufacturing a unit of product to be as follows, based on normal production of 50,000 units per year Direct materials Direct labor Variable factory overhead Fixed factory overhead $20.00 15.00 1000$45.00 12.00 $57.00 Operating statistics for the month of August and September include: August 4,200 3,500 $25,000 September 4,000 4,200 $35,000 Units produced Units sold Selling and administrative expenses The selling price is $70 per unit. There were no inventories on August 1, and there is no work in process at September 30 Prepare comparative income statements for each month under the following methods a. Absorption costing method b. Direct costing method