help with 2 questions.

thank you!

1. Wrappers Tape makes two products: Simple and Removable. It estimates it will produce 369,991 units of Simple and 146,100 of Removable, and the overhead for each of its cost pools is as follows: Cost Pool Material receipts Machine setups Assembly Machine maintenance Estimated Overhead $ 249,975 150,000 450,000 175,000 $1,024,975 It has also estimated the activities for each cost driver as follows: Driver Machine hours Requisitions Parts Setups Simple 2,000 300 100 150 Removable 1,500 450 200 50 How much is the overhead allocated to each unit of Simple and Removable 2 Submarine Company produces only one product and sells that product for $150 per unit. Cost information for the product is as follows: Direct material Direct labor Variable overhead Fixed overhead $40 per unit $50 per unit $10 per unit $ 40,000 Selling expenses are 52 per unit and are all variable. Administrative expenses of S15,000 are all fixed, Submarine produced 2,000 units and sold 1,800. Grainger had no beginning inventory. 1. Compute net income under 1. absorption costing 2. variable costing 2. Reconcile the difference between the income under absorption and variable costing