4. The following information is available for Nikki Corp.: Year 1 $5 3 Year 2 $6 3 3 DM cost/unit DL cost/unit VOH cost/unit FOH cost Expected capacity Expected FOH V S&A/unit F S&A SP/unit Units sold Units produced BI units 50,000 20,000 48,000 4 5,000 20 21,000 22,000 0 4 55,000 20,000 52,000 3 5,500 20 21,000 23,000 Prepare absorption and variable costing income statements for Year 1 & 2 and reconcile any income differences