Please do in table format.

Your manager has asked you to complete an analysis. Santana Rey expects sales of Business Solutions's line of computer workstation furniture to equal 300 workstations (at a sales price of $3,000 each) for 2019. The workstations' manufacturing costs include the following. Direct materials $800 per unit Direct labor $400 per unit Variable overhead $100 per unit Fixed overhead $24,000 per year The selling expenses related to these workstations follow. Variable selling expenses $50 per unit Fixed selling expenses $4,000 per year Santana is considering how many workstations to produce in 2019. She is confident that she will be able to sell any workstations in her 2019 ending inventory during 2020. However, Santana does not want to overproduce as she does not have sufficient storage space for many more workstations. DELIVERABLE 1. Compute Business Solutions's absorption costing income assuming 1. 300 workstations are produced 2. 320 workstations are produced, 2. Compute Business Solutions's variable costing income assuming 1. 300 workstations are produced 2. 320 workstations are produced 3. For parts 1 and 2, which costing method, absorption or variable, yields the higher net income when 320 workstations are produced and 300 are sold? For parts 1 and 2, assume 300 workstations are sold