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The Dorset Corporation produces and sells a single product. The following data refer to the year just completed: $ 28,100 452 Beginning inventory Units produced Units sold Selling price per unit Selling and administrative expenses: Variable per unit Fixed per year Manufacturing costs: Direct materials cost per unit Direct labor cost per unit Variable manufacturing overhead cost per unit Fixed manufacturing overhead per year $ 23 $393,400 $ 208 $ 58 $ 38 $716,100 Assume that direct labor is a variable cost. Required: a. Compute the unit product cost under both the absorption costing and variable costing approaches. b. Prepare an income statement for the year using absorption costing. c. Prepare an income statement for the year using variable costing. d. Reconcile the absorption costing and variable costing net operating income figures in (b) and (c) above. Complete this question by entering your answers in the tabs below. Required A Required B Required C Required D Prepare an income statement for the year using variable costing. 12,701,200 Variable Costing Income Statement Sales Variable expenses: Variable cost of goods sold 10,366,400 Variable selling and administrative expenses 646,300 11,012,700 1,688,500 Contribution margin Fixed expenses: 716,100 393,400 Fixed selling and administrative expenses 1,109,500 579,000 Net operating income Required B Required D >