DSU Manufacturing makes a product with variable manufacturing cost per unit of $40 and total fixed manufacturing cost of $2,860,000, allocated at $26 per unit. Fixed selling and Administration costs period costs) are $500,000. No units were on hand at the beginning of 2015. During 2015, units were sold for $98 per unit. a. Prepare the Net Income computations for 2015 using Absorption costing b. Prepare the Net Income computation for 2015 using variable costing