Please us the following information to answer questions 15 and 16 : New Amsterdam Company was just awarded a patent on a highly-specialized device. The engineer has set a strict production guideline. After making a mid-range plan for the company, the company expects the following for the next 2 years. 15. What is the expected income under absorption costing in year 2 ? A. $60,800 B. $100,400 C. $101,800 D. $95,400 E. None of the above 16. What is the expected income under Variable costing in year 2 ? A. $130,600 B. $60,800 C. $124,200 D. $129,200 E. None of the above