[LO 18-3, 18-4) 18-44 Profit Centers: Comparison of Variable and Full Costing Yale Company manufactures hair brushes that sell at wholesale for $3 per unit. The company had no beginning inventory in the prior year. These data summarize the current and prior year operations: Prior Year 1,800 units 2,000 units Current Year 2,200 units 2,000 units Sales Production Production cost Factory variable (per unit) fixed Marketing variable Administrative fixed $0.60 $1,000 S.40 $500 $0.60 $1,000 S.40 S500 Required 1. Prepare an income statement for each year based on full costing. 2. Prepare an income statement for each year based on variable costing 3. Prepare a reconciliation and explanation of the difference each year in the wperating income resulting from using the full-costing method and variablo-costing method