Please help with these 2 questions.

Question 1.

Yellowstone Company began operations on January 1 to produce a single product. It used an absorption costing system with a planned production volume of 88,000 units. During its rst year of operations, the planned production volume was achieved, and there were no xed selling or administrative expenses. Inventory on December 31 was 8,800 units, and operating income for the year was $158,400. Required: 1. If Yellowstone Company had used variable costing, its operating income would have been $132,000. Compute the breakeven point in units under variable costing. units UUIDaCK corporation man LJTaCIUI'ES tacncal LI:L) nasnugms In Urisoane, nustraua me Tlrm uses an absorption costing system Tor internal reporting purposes; however, the company is considering using variable costing. Data regarding Outback's planned and actual operations for 20x1 follow: Budgeted Costs Per Unit Total Actual [lasts Direct material 5 12.28 $1,634,388 $1,512,888 Direct labor 9.45 1,259,555 1,155,555 Variable manufacturing overhead 4.58 583,888 558,888 Fixed manufacturing overhead 4.68 516,488 625,488 Variable selling expenses 8.88 1,811,888 935,888 Fixed selling expenses 2.88 1,845,288 1,845,288 Variable administrative expenses 3.88 482,888 351,888 Fixed administrative expenses 2-73 3515399 3591333 Total $ 52 . 25 $5, 994, 35-5 $5, 554, see Planned Activity Actual Activity Beginning finishedgoods inventoryr in units 42,888 42,888 Sales in units 134,888 11?,888 Production in units 134,888 124,888 The budgeted perunit cost figures were based on Outback producing and selling 134,000 units in 20x1. Outback uses a predetermined overhead rate for applying manufacturing overhead to its product. Atotal manufacturing overhead rate of $9.10 per unit was employed for absorption costing purposes in 20x1. Any overapplied or underapplied manufacturing overhead is closed to the Cost of Goods Sold account at the end of the year. The 20x1 beginning nishedgoods inventory for absorption costing purposes was valued at the 20x0 budgeted unit manufacturing cost, which was the same as the 20x1 budgeted unit manufacturing cost. There are no work-inprocess inventories at either the beginning or the end ofthe year. The planned and actual unit selling price for 20x1 was $70.30 oer unit. Compute the value of Outback Corporation's 20x1 ending nished-goods inventory under absorption coating. (Do not round intermediate calculations.) Compute the value of Outback Corporation's 20x1 ending finished-goods inventory under variable costing. (Do not round intermediate calculations.) Value of finished-goods inventory1. The value of Outback Corporation's 20x1 ending nishedgoods inventory under absorption costing. P. The value of Outback Corporation's 20x1 ending nished-goods inventory under variable costing. 3. The difference between Outback Corporation's 20x1 reported operating income calculated under absorption costing and calculated under variable coating. Compute the difference between Outback Corporation's 20x1 reported operating income calculated under absorption costing and calculated under variable costing. (Do not round intermediate calculations.) Difference in reported income