PROBLEM 1 Roberts, which began business at the start of the current year, had the following data Planned and actual production: 40,000 units Sales: 37,000 units at $15 per unit Production costs: Variable: $4 per unit ixed: $260,000 elling and administrative costs ariable: $1 per unit ixed: $32,000 a) Prepare a Variable Costing Income Statement. b) Prepare an Absorption Costing Income Statement. c) Reconcile "a & "b". d) Compute BE in units. tion Costing Reuenuei 31,000 15 CAld FC