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