Use the following information for Brief Exercises 3-32 and 3-33: During the most recent year, Beyta Company had the following data: Units in beginning inventory Units produced Units sold ($60 per unit) Variable costs per unit 10,000 8,800 Direct materials $12 $7 $5 Direct labor Variable overhead Fixed costs: Fixed overhead per unit produced Fixed selling and administrative $8 $138,000 Brief Exercise 3-32 Absorption-Costing Income Statement Refer to the data for Beyta Company above. Required: 1. Calculate the cost of goods sold under absorption costing. 2. Prepare an income statement using absorption costing