36 Which cost would be included in product costs under both absorption costing and variable costing? (2 points) O Commisions to sales associate O Depreciation on manufacturing equipment Cost of raw materials Salary of factory manager 37 Which of the following is true of a company that has both fixed and variable manufacturing overhead, uses absorption costing, manufactures 100 units in period 1 and sells 80 units in period 1 and manufactures 60 units in period 2 and sells 80 units in period 2? Assume sales price, fixed costs and variable costs per unit are consistent across both years. (2 Points) Ending inventory is higher in period 2 Sales are higher in period 2 Cost of goods sold is higher in period 2 Operating income is the same in both periods