Company $x$ has the following cost information in the year $2023.DM=$$$6$ per unit, $DL=$$$\frac{3}{?}$ unit, variable $OH=$$$\frac{2}{u}$nit, total fixed $OH=$$$50,000,$ total fixed markering and administrative cost $$30,000.$ Variable marketing and administrative cost$=$$$\frac{3}{?}$ unit. Sales price is $$25$ per unit. Planned and actual production of the year is $10,000$ units, sales $8,000$ units.

REQUIRED: prepare income statements using

a$.$ absorption costing $(10$ points$)$

b$.$ variable costing, $(10$ points$)$

c$.$ compare the results and explain why they are different $(10$ points$)$