Fireplug Industries produces spark plugs for use in cars and trucks. SELLING AND COST DATA: selling price per unit 72 units produced 100000 units sold 100000 beg finished goods inv 40000 VARIABLE COSTS: dm 9 dl 12 vmoh 15 v selling and admin 6 FIXED COSTS: fmoh 1800000 f selling and admin 600000 A) Assuming the company uses throughput costing method: prepare the throughput costing income statement for the year reconcile the difference in net income between the variable costing and throughput costing methods. reconcile the difference in net income between the absorption costing and variable costing methods. B) Assuming the company uses normal costing and uses the factory capacity of 120000 units to allocate the fixed overhead and not the actual production volume of 100000 units: prepare the income statement for the year under normal absorption costing. The company expenses, production variance to cogs in the accounting period in which it occurs. reconcile the difference in net income between the normal costing and absorption costing methods