Brantley Incorporated manufactures calculators that sell at wholesale for $60.00 per unit. Budgeted production in both 2021 and 2022 was 2,000 units and budgeted fixed overhead was $25,000 in each year. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: 2021 1,900 2,000 2022 2,100 2,000 Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead Variable marketing per unit Fixed Selling and Administrative $ 20.00 25,000 $ 2.00 $ 10,000 $ 20.00 $ 25,000 $ 2.00 $ 10,000 Required: Determine income under both full costing and variable costing and explain the difference