19. (10 points) Mekong Corp. reported the following information for the most recent years ended: Production units Sales price per unit Units sold Direct Materials per unit Direct Labor per unit Variable Manufacturing OH per unit Fixed Manufacturing OH costs Variable sell & admin costs per unit Fixed sell & admin costs Year 1 54,000 $45.00 50,000 $ 15.00 $ 12.00 $ 8.00 $ 81,000 $ 4.00 $50,000 Year 2 50,625 $45.00 53,000 $ 15.00 $ 12.00 $ 8.00 $ 81,000 $ 4.00 $ 50,000 There was no beginning inventory in Year 1. Prepare Income Statements for each year (Year 1 and Year 2) using Variable Costing