Justin and Andrea Doll Company produces and sells tennis balls. The following costs are available for the year ended December 31, 2020. The company has no beginning inventory In 2020, the company produced 8 million units but sold only 7.5 million units. The unit selling price was $0.50 per ball. Costs and expenses were as follows: Variable costs per unit Direct materials Dired labour Variable manufacturing overhead Variable selling and administrative expenses Annual foxed costs and expenses Fixed manufactunng overhead Seling and administrative expenses a. Calculate the manufacturing cost of one unit of product using absorption costing $0.10 005 0.08 0.02 b. Prepare a 2020 income statement for Justin and Andrea Doll Company using absorption costing