Can you please give me an explanation of why these are correct?

22. A company has the same variable costs per unit, the same fixed costs in total, and the same selling price in Years 1 and 2. Production and sales volume for the 2 years are as follows: Year 1 Year 2 Production (in units) Sales (in units) 40,000 40,000 50,000 40,000 The company uses FIFO to cost all inventories. The beginning Finished Goods Inventory for Year 1 was zero. Which year would give the highest net income figure using absorption costing> A. Year 1 B. Year 2 C. Both years would give the same net income using absorption costing 23. Refer to question 22. Which year would give the highest net income using variable costing? A. Year 1 B. Year 2 C. Both years would give the same income using variable costing