Roblok Toys Company sells their toys at a price of Rp 25.000/unit. The company predicts that the normal capacity is 35.000 units. However, during the year, the company only produced 30.000 units and sold 28.000 units in 2020. Assume there is no beginning finished goods inventory. The following is the data obtained from Cost Accounting Department: Fixed selling and administrative costs per year Rp 40.000.000 Fixed manufacturing costs per year Rp 175.000.000 Direct material cost per unit Rp 2.000 Direct labor cost per unit Rp 6.000 Direct variable manufacturing cost per unit Rp 4.000 Direct variable selling cost per unit Rp 2.000 Required: 1. Using the information provided, prepare an income statement for Roblok Toys Company using absorption and variable costing method. Provide the calculations needed. 2. Explain the difference between the income reported by variable costing and by absorption costing.