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The vice-president for sales of Huber Corporation has received the following income statement for November, which was prepared on a variable-costing system. The firm has just adopted variable costing for its internal reporting HUBER CORPORATION Income Statement For the Month of November (in thousands) Sales $2.400 1,200 1.200 Less variable cost of goods sold Contribution margin Less fixed manufacturing costs at budget Gross margin Less Houd selling and administrative costs 600 600 400 Net Income before taxes $200 The controller attached the following notes with the statements 1 The unit sales price for November averaged $24 The unit manufacturing conta for the month were as follows: 2 $12 Variable costs Fred costs applied 4 Total cost $16 3 4 The writrate for fived manufacturing costs in a predetermined rate based on a monthly production of 150.000 units The variable costs per unit have been stable year Production for November was 45.000 units in excess of sales The inventory at November 30 was 80,000 units 5 The vice-president for sales is not comfortable with the variable conting stem and wonder what the net income would have been under the previous absorption costing wit 1. Panthe November income statement on boton costasis HUBER CORPORATION Absorption-Costing Income Statement For the 30 2030 V Salesini 10000 Sale 2400 V Cat (a) The vice-president for sales is not comfortable with the variable-costing system and wonders what the net income would have been under the previous absorption costing system 1. Present the November income statement on an absorption costing basis HUBER CORPORATION Absorption-Costing Income Statement For the Month Ended November 30, 2020 Sales in units 80000 Sales 2400 Less Cost of Goods Sold 2. Reconcile and explain the difference between the variable-costing and absorption costing net income figures. Variable-costing net income FMOH deferred in ending inventory FMOH released from beginning inventory Absorption costing net income