variable and absorption costing technique

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9-22 Variable and absorption costing techniques. Gorimapa Manufacturing Company produces desktop calendars. The following are the budgeted data for 3,000 units of Joystick produced in September 2020: Selling price 450 Direct material 120 Direct labor 80 Variable production overhead 65 Fixed production overhead 70 Selling and distribution expenses 15 During the period 2,800 were produced and sold to customers. 1. Prepare income statement for the year ending September 30, 2020 using: a. Variable costing technique b. Absorption costing technique 2. Explain the reasons for the difference in the profit in the two approaches