Halloween manufactures swimsuits. During its first year of business, the company incurred the following costs: Halloween charges $32 for each swimsuit that it sells. During the first month of operation, it made 1,500 units and sold 1,375. Required: 1. Assuming the company uses variable costing, calculate the variable manufacturing cost per unit for last month. 2. Complete a variable costing income statement for the last month. 3. Assuming the company uses full absorption costing, calculate the full manufacturing cost per unit for the last month. 4. Complete a full absorption costing income statement. 5. Suppose next month Halloween expects to produce 1,500 swimsuits and sell 1,600. Without recreating the new income statements, calculate the difference in profit between variable costing and full absorption costing. Which would be higher