Variable and Absorption Costing$-$Three Products

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

Winslow Inc.

Product Income Statements$-$Absorption Costing

For the Year Ended December $31,20Y1$

$\backslash$table$[[,$Cross Training Shoes,Golf Shoes,Running Shoes$],[$Revenues$,$$$515,300,$$$298,900,$$$248,100$