CAPPA Corp has the following info: Beginning Inventory (in units) Actual Sales (in units) 2016 2017 2018 40 45 33 400410390 400 400 420 8,000 7,800 8,295 2019 150 350 linite 440 Budgeted production (in units) Budgeted fixed manufacturing costs (in $) Operating Income using Variable Costing (in | 8,600 Additional information: In 2015, budgeted manufacturing costs were $55 per unit ($35 variable cost and $20 fixed costs). In 2015, actual manufacturing costs were $54 per unit ($31 variable cost and $23 fixed costs). In all years, budgeted fixed manufacturing costs = actual fixed manufacturing costs Instructions a) Calculate Net Income using Absorption Costing for 2016, 2017 and 2018? b) What is the increase/decrease to net income based on absorption costing if an additional unit was produced in 2019