Nothing But Gloves, Inc. is a manufacturer that reports the following information from the current period for its product.

Sales price per unit	$95.00	per unit
Manufacturing costs incurred this period:
DM	$19.55	per unit
DL	$27.30	per unit
Variable OH	$7.75	per unit
Fixed OH	$294,000	Per period
Non-Manufacturing (i.e. Selling and Administrative) costs incurred this period:
Variable S&A	$3.90	per unit
Fixed S&A	$159,485	Per period
Units in finished goods inventory, beginning of the month	0	Units
Units produced this month	25,000	Units
Units sold this month	24,000	Units

PARTA:

1. Calculate net income for the period using absorption costing.
2. Calculate net income for the period using variable costing.

PARTB: Suppose the firm decides to increase its production for the period to 100,000 units (assume the firm has enough excess capacity to produce the 100,000 units) but continues to sell only 24,000 units.

1. Calculate net income for the period company using absorption costing at this new 100,000 unit level of production.
2. Compare your answer in PARTB, 1) to your answer in PARTA, 1). By how much did net income change under absorption costing?
3. Calculate net income for the period company using variable costing at this new 100,000 unit level of production.
4. Compare your answer in PARTB, 3) to your answer in PARTA, 2). By how much did net income change under variable costing?

Please answer all parts of the question.