make answers clear enough to see please and complete all requirements

Data table Data table Requirements 1. What denominator level is Candyland using to allocate fixed manufacturing costs to the candy? How is Candyland treating any favorable or unfavorable production-volume variance at the end of the year? Explain your answer briefly. 2. How did Candyland's accountants arrive at the breakeven volume of 17,000 units? 3. Prepare a variable costing-based income statement for each year. Explain the variation in the variable costing operating income for each year based on contribution margin per unit and sales volume. 4. Reconcile the operating incomes under variable costing and absorption costing for each year, and use this information to explain to Luke Merry the positive operating income in 2020 and the drop in operating income in 2021. Candytand uses standard costing to produce a partcularly popular type of candy. Casdylands President, Luke Merry was unhappy after revlewing the income ataternents tor the first 3 years of business. He said, "I was told by our accountants - and in fact, I have memorized-lhat our breakeven volume ia 17,000 units. I was happy that we reached that sales goal in asch of cur fimt 2 years. But here's the stranpe thing: In our first yeac, we sold 17,000 units and indeed we broke even. Then, in our spoond year we sold the same volume and had a signficant, positive operating hoome. 1 didnt comptain, of course... but hore's the bad pert. In our third year, wo sold 10%6 more candy, but cur operafing income dropped by nesily gons from what it was in the second yoari Wo ditht change our selling price or cost strusture over the past 3 years and have no price, elfisioncy, or spending variances ... so whars going on?r Requirement 1. What denominator level is Candydnd uing to alocate fixod manulacturing oosts to the candy? How is Candyland treating any faverabic or unfavorable procucton-yolume variance at the end of the yeat? Explan your answer briefly. The denominator level used to allocale fred manufoctuting costs is unte. We can see from Candylangs income statements that it dispotes of any production-wiume variance egahst In 2020, 16,700 unte ware produced inatead of the tudgeted 17,000 unite. This resulted in a producton-volume viarunce; which, when writien ofl, Aequirement 2. How dd Cindyland's aooountants artwe at the beenkeven volame of 17.000nn ts