Question 13 2 pts Harold Corporation just started business in January 2012. They had no beginning inventories. During 2012 they manufactured 12,000 units of product, and sold 10,000 units. The selling price of each unit was $20. Variable manufacturing costs were $4 per unit, and variable selling and administrative costs were $2 per unit. Fixed manufacturing costs were $24,000 and fxed selling and administrative costs were $6,000. What would be the Harold Corporations net income for 2012 using absorption costing? O$114,000 O $110,000 $4,000 $106,000 Question 14 2 pts In cost-volume-proft analysis, all costs are classified into the following two categories: mixed costs and variable costs O sunk costs and fixed costs O discretionary costs and sunk costs O variable costs and fixed costs