Question #1 AB a) A company estimates that its total cost to acquire materials, set up machines, and produce products is $75 per unit produced in 2021. In 2021, there were 100,000 units produced and variable costs per unit produced totaled $35. In 2022, the company expects total fixed costs and variable costs per unit to be the same as in 2021. If the company budgets to produce 104,000 units in 2022, what are the expected total costs and expected costs per unit for 2022? b) Assume the same facts as in part a, except the company expects to produce 97,000 units in 2022. What are the expected total costs and expected costs per unit for 2022? Question #2 Consider the following information: Q1 Q2 Q3 Beginning inventory (units) 0 0 1,000 Actual units produced 5,000 6,000 6,250 Units sold 5,000 5,000 7,000 DM per unit produced $9 $9 $9 DL per unit produced $8 $8 $8 VMOH per unit produced $4 $4 $4 Selling costs per unit sold $5 $5 $5 FMOH $150,000 $150,000 $150,000 Fixed selling costs $40,000 $40,000 $40,000 Selling price per unit $85 $85 $85 a) Prepare income statements for Q1, Q2, and Q3 using variable costing and absorption costing. b) Explain the differences in operating income between the two costing systems for each quarter. Be specific!