During the spring of 2018, the government of A state announced new property taxes on land owned by non-A companies, such as B company. The new rules will take effect at the start of 2019, so B company expects the A's factory's fixed overhead to increase by approximately 10% in January, 2019. They believe that this increase will be permanent. How will this increase impact the plant's monthly profitability in 2019, under absorption costing and under variable costing? No calculations are necessary, but be as specific as possible, and explain your reasoning (4-5 sentences)