Whispering Winds Company produces plastic that is used for injection-moulding applications such as gears for small motors. In 2022, the first year of operations, Whispering Winds Company produced 4,700 tonnes of plastic and sold 3,000 tonnes. In 2023, the production and sales results were exactly reversed. In each year, the selling price per tonne was $2,100; variable manufacturing costs were 14% of the sales price for the units produced; variable selling expenses were 11% of the selling price of the units sold; fixed manufacturing costs were $3,384,000; and fixed administrative expenses were $606,300. (a) Prepare comparative income statements for each year using variable costing. (Use the format from Illustration 8.5.) WHISPERING WINDS COMPANY Income Statement-Variable Costing For the Years Ended December 31 2022 2023 Number of units manufactured 4,700 3,000 Number of units sold 3,000 4,700 Sales $ 6,300,000 $ 9,870,000 Less Variable costs Inventory, beginning Add: Costs of goods manufactured Cost of goods available for sale Less : Inventory, ending Variable cost of goods sold Variable selling and administrative costs Total variable costs Contribution margin Less Fixed costs Net income $ $