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Problem 10 Filters Plus manufactures filters for swimming pools. It uses an absorption costing system and writes off overiunder absorbed overhead to cost of goods sold. Overhead is applied to products at the rate of $6.30 per direct labor hour (DLH). Total variable overhead is budgeted at $72,600 and 22,000 hours were expected. The income statement is: FILTERS PLUS Income Statement (Absorption Costing) Year Ending 12/31 Filters Plus had no beginning inventories of filters. The ending inventories as of 12.31 consists of 1.400 filters, each of which required two direct labor hours to manufacture. Required: Calculate Filter Plus's net income under variable costing, (Show calculations and explain the logic of your methodology