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 Cross Training Shoes Golf Shoes Running Shoes Revenues Cost of goods sold Gross profit Selling and administrative expenses Operating income $459,100 $275,500 $228,700 (238,700) (135,000) (153,200) $220,400 $140,500 $75,500 (189,500) (101,200) (126,100) $30,900 $39,300 $(50,600) In addition, you have determined the following information with respect to allocated fixed costs: