Demonstrate absorption costing and variable costing for the example below.

Sales Qprod Qsold F.OH F.S&A DM+DL+V.OH V. S&A Y1 30 25,000 22,500 150,000 100,000 10 3 Y2 30 $ per unit 20,000 units 22,500 units 150,000 $ 100,000 $ 10 $ per unit 3 $ per unit