Can you answer me this question please

QUESTION 5 Baidha Sdn. Bhd. (BSB) produces and sells souvenir pen in Langkawi Island. Cost and operating data related to the product for two years are given below: Selling price per unit ($) 75.00 Direct materials costs per unit ($) 16.50 Direct labor costs per unit ($) 9.00 Variable manufacturing overhead costs per unit ($) 4.50 Variable selling and administrative costs per unit (S) 6.00 Fixed manufacturing overhead costs per year ($) 180,000 Fixed selling and administrative costs per year ($) 105,000 Year | Year 2 Units in beginning inventory 0 3,000 Units produced during the year 15,000 9,000 Units sold during the year 12,000 12,000 Units in ending inventory 3,000 0 REQUIRED: (a) Calculate the product cost per unit for year 1 and year 2 using: (1) Absorption costing. (ii) Variable costing. (b) Prepare an income statement for year 1 and year 2 using: (1) Absorption costing. (i1) Variable costing. (c) Reconcile the variable costing and absorption costing net operating income for year | and year 2. (d) Explain how fixed manufacturing overhead is treated under absorption costing and variable costing