This is one question. Thank you!! :)

Joann's Shipping Services provides shipping services to customers in small towns. The company's accountant provided the following data to management at the end of 2021 (the first year of operations): \begin{tabular}{l|lr|} \hline Sales (500 shipments) & $ & 110,000 \\ \hline Shipping Costs (550 shipments): & & 47,000 \\ \hline Direct Labor & $ & 12,000 \\ \hline Variable Manufacturing Overhead & $ & 9,000 \\ \hline Fixed Manufacturing Overhead & $ & 5,600 \\ \hline Variable Operating Expenses & $ & 5,800 \\ \hline Fixed Operating Expenses & $ & \\ \hline \end{tabular} Required: Prepare Income Statements for Joann's Shipping Services using A) Absorption Costing and B) Variable Costing