a) If the units produced and unit sales are equal, which method would you expect to show the higher net operating income, variable costing or absorption costing? Why? If the units produced exceed unit sales, which method would you expect to show the higher net operating income, variable costing or absorption costing? Why? b) CompuDesk, Inc., makes an oak desk specially designed for personal computers. The desk sells for $200. Data for last year's operations follow: 10,000 9,000 1,000 Units in beginning inventory. Units produced Units sold.... Units in ending inventory Variable costs per unit: Direct materials Direct labor... Variable manufacturing overhead Variable selling and administrative Total variable cost per unit Fixed costs: Fixed manufacturing overhead Fixed selling and administrative Total fixed costs $ 60 30 10 20 $120 $300,000 450.000 $750,000 Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one com- puter desk. 2. Assume that the company uses variable costing. Prepare a contribution format income state- ment for the year