Frazier sells its product for 8800 per unit. Variable costs per unit are: manufacturing, 4800 and selling and administrative $100. Fixed costs are $24000 manufacturing overhead and $32000 selling and administrative. There was no beginning inventory at 1/1/12. Production was 20 units per year in 2012-2014. Sales was 20 units in 2012, 16 units in 2013, and 24 units in 2014. describe how the income will differ under Absorption Costing compared to Variable Costing for each of the three years:2012,2013,2014.