Page Company has per-unit fixed and variable manufacturing costs of $30 and $12,

respectively. Variable selling and administrative costs are $7 per unit. Assume that during the

past two years, Page reported the following income, sales, and production information:

20x1: Variable-costing income, $80,000; sales, 6,000 units; production, 6,000 units

20x2: Variable-costing income, $94,000; sales, 7,500 units; production, 6,800 units

Required:

A. From a product-costing perspective, what is the basic difference between absorption

costing and variable costing?

B. Compute Page's absorption-costing income in 20x1.

C. Compute Page's absorption-costing income in 20x