Yale Company manufactures hair brushes that sell at wholesale for $3 per unit. The company had no beginning inventory in the prior year. These data summarize the current and prior year operations: Prior Year Current Year Sales 3,300 units 6,700 units Production 5,000 units 5,000 units Production cost Factoryvariable (per unit) $ 0.60 $ 0.60 fixed $ 2,500 $ 2,500 Marketingvariable $ 0.40 $ 0.40 Administrativefixed $ 500 $ 500 Required: 1. Prepare an income statement for each year based on full costing. 2. Prepare an income statement for each year based on variable costing. 3. Prepare a reconciliation of the difference each year in the operating income resulting from using the full costing method and variable costing method.