Brantley Inc. manufactures hair brushes that sell at wholesale for 60 per unit. Budgeted production in both 2015 and 2016 was 2,000 units and budgeted fixed overhead was $25,000 in each year. There was no beginning inventory in 2015. The following data summarized the 2015 and 2016 operations: Determine income under both full costing and variable costing and explain the difference