Hayden Corp. has the following data:

Normal capacity 40,000 Practical capacity 45,000 Budgeted production 30,000 Actual production 35,000 Actual sales (P20 per unit) 32,000 Standard variable production cost per unit P12 Budgeted fixed production costs P135,000

There were no variable cost variances for the year. Fixed costs incurred were equal to the budgeted amount. There were no beginning inventories and no selling or administrative expenses.

Compute the absorption costing income if fixed costs per unit are determined using normal capacity. Compute the absorption costing income if fixed costs per unit are determined using practical capacity. Compute the absorption costing income if fixed costs per unit are determined using budgeted production. Compute the variable costing income.