Kellerman Company manufactures a series of kitchen utensils. This year the company decided to add a new silicone-coated whisk to the product line. The test marketing for the whisk showed high favorability and the company estimated sales of about 10,000 whisks per month. Jonah, the production manager, is performing both a variable and an absorption costing analysis even though GAAP requires that absorption costing be used on the company's financial statements. In one to two paragraphs, answer the following questions: Briefly describe the key difference between variable costing and absorption costing when calculating product costs. * Explain the impact that absorption costing has on income when the number of units produced differs from the number of units sold. * Explain why Jonah would also use variable costing analysis even though absorption costing is required by GAAP. The assignment is due by the end of May 20th. You may complete the writing assignment via email if you are unable to attach a word document.