Snowflake manufactures and sells a pump used in a wide variety of applications. During the coming year it expects to sell 30,000 units for $17.50 per unit. They are considering producing either 30,000 or 40,000 units during the period. Other information is presented in the schedule. Beginning inventory Expected sales in units Selling price per unit Variable manufacturing cost per unit Fixed manufacturing overhead cost (total) Selling and administrative expense (all fixed) Snowflake Information 2019 0 30,000 $17.50 $6.25 $145,000 $47,000 3. Why is the income the same at 30,000 units under both absorption and variable costing