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At the end of January, ABC firm had 3,400 units in ending inventory with a total cost of $19,040. During the month of February, ABC Company produced 36,000 units and sold 34,500. For the month, the firm prepared the following contribution format income statement.

a) Prepare the reconciliation between variable costing net income and absorption costing net income.

b). Suppose the firm wants to achieve a target NI of $50,000. How many units must it sell in order to achieve this goal (assume variable costing).

Sales	$307,050
Variable Manufacturing Costs	131,100
Variable S & A Costs	17,250
CM	158,700
Fixed Manufacting	81,000
Fixed S & A	54,000
NI	$23,700