Roberta's Hot Stuff began making hot and sour soup in August, 2012. The soup sells for $2 for a large package. Variable production costs are $0.70 per package. Roberta's Hot Stuff incurs monthly fixed manufacturing overhead costs of $40,000 and fixed selling and administrative cost of $8,000. On August 31, 2012 ending inventory was 10,000 soup packages. Assume Roberta'sHot Stuff produced 400,000 soup packages in September. Roberta's Hot Stuff sold 406,000 of the soup packages in September. If employees receive a 3% salary bonus for keeping production costs per unit under $0.70, which method would result in th elarger bonus? Show your calculations to prove your answer.

a. variable costing

b. absorption costing

c. neither

d. both would yield the same bonus