Units produced Units sold Ending inventory of Finished Goods at 12/31/2023 Revenue and Costs per unit Selling price per unit sold Variable production costs per unit Direct materials per unit Direct labor Total variable production costs per unit Fixed factory overhead per year Operating costs Variable sales commission Administrative salaries (Fixed) \begin{tabular}{rl} 1,200 \\ 900 \\ \hline 300 \\ $ & \\ 480 & \\ 200 & \\ 80 \\ \hline 280 & \\ \hline 36,000 & 30 per unit produce \\ \hline \end{tabular} Required: Using the templates below prepare the following: A) An Absorption costing income statement for the year to B) A Variable costing income statement for the year to 12/31/2023 Garden Statues Absorption Costing Income statement for year ended 12/31/2023 15 per unit sold 40,000 Sales revenue ( statues @ ??? per unit) Less: Cost of goods sold (COGS) Cost of good manufactured Direct materials Direct labor Fixed factory overheads* Cost of goods manufactured Less ending inventory (bint incluse Var and fixed production cots per unit) Total COGS Gross Profit Variable sales commissions (per unit sold) Administrative salaries Selling and administrative expenses Operating income