Variable and Absorption Costing$-$Three Products

Fleet$-$of$-$Foot Inc. manufactures and sells three types of shoes. The income statements prepared under the absorption costing method for the three shoes are as follows:

Fleet$-$of$-$Foot Inc.

Product Income Statements$-$Absorption Costing

For the Year Ended December $31$

$\backslash$table$[[,$Cross Training Shoes,Golf Shoes,Running Shoes$],[$Revenues$,$$$454,900,$$$263,800,$$$221,600$