what is the income statement for variable and absorption costing

2009 2010 Sales 120,000 110,000 Selling price 45.22 43.44 Variable cost per unit Manufacturing 8.05 8.45 3.11 3.31 Non manufacturing Variable production Planed 150.000 110,000 Actual 140,000 100,000 Fixed cost Manufacturing 2,500,000 2,000,000 Non-manufacturing 1,500,000 1,400,000