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Santana Rey expects sales of Business Solutions's line of computer workstation furniture to equal 300 workstations (at a sales price of $3,600 each) for 2019. The workstations manufacturing costs include the following Direct materials Direct labor Variable overhead Fixed overhead $ 770 per unit $ 348 per unit $ 70 per unit $19,200 per year The selling expenses related to these workstations follow Variable selling expenses Fixed selling expenses $ 45 per unit $3,900 per year Santana is considering how many workstations to produce in 2019. She is confident that she will be able to sell any workstations in her 2019 ending inventory during 2020 However, Santana does not want to overproduce as she does not have sufficient storage space for many more workstations Required: 1. Complete the following income statements using absorption costing 2. Complete the following income statements using variable costing Complete the following income statements using absorption costing. Production volume 300 320 workstations workstations Cost of goods sold: s Cost of goods sold per unit Number of workstations sold Total cost of goods sold BUSINESS SOLUTIONS Absorption Costing Income Statements Production volume Sales volume - 300 Workstations 300 320 workstations workstations 0 0 0 $ 0 $ Under absorption costing, can the difference between production volume and sales volume affect the reported net income (loss)? Complete the following income statements using variable costing. BUSINESS SOLUTIONS Variable Costing Income Statements 300 Production volume (units) workstations 300 Sales volume (units) workstations 320 workstations 300 workstations 0 0 Net income (loss) $ 0 $ 0 Under variable costing, can a company increase its net income by increasing production