heather incorporated has the following information for its first year of operations: units produced 1,900 units sold 1,900 unit sales price $ 300.00 direct material per unit 105.00 direct labor per unit 105.00 variable manufacturing overhead per unit 15.00 fixed manufacturing overhead 60,800 variable selling expenses per unit 15.00 fixed selling and administrative expenses 32,000 required: prepare heather's full absorption costing income statement. prepare heather's variable costing income statement. omit per unit and percent of sales columns.