Sam's Manufacturing produces waterproof storage containers that sell for $$6300$ each. The company has the following cost sturcture:

Manufacturing Costs:

Direct Material per unit $$1200$

Direct Labor per unit $$2000$

Variable manufacturing overhead per unit $$450$

Total variable manufacturing cost per unit $$3650$

Fixed manufacturing overhead per year $$2,010,000$

Selling Costs:

Variable costs per dollar of sales $$0\mathrm{.}10$

Fixed selling costs per year $$560,000$

Admin costs:

Fixed admin per year $$800,000$

At the start of $2015,$ there was no beginning inventory. During $2015,$ the company produced and sold $2000$ units. During $2016,$ the company produced $3000$ units but only sold $2000$ units.

A$.)$ Calculated the full manufacturing cost per unit for $2015$ and $2016$

B$.)$ Prepare full costing income statements for $2015$ and $2016.$

C$.)$ Calculated variable manufacturing cost per unit for $2015$ and $2016$

D$.)$ Prepare a variable costing income statement for $2015$ and $2016.$

E$.)$ Reconcile the difference in net income for $2016$ between full costing and variable costing.