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Nick's Nuts and Bolts Inc. reported the following data for the month of September: Conversion Units Percentage Complete Work in process, September 1 2,500 60% Units started 7,000 Completed and transferred out 7,500 Work in process, September 30 2,000 10% Costs for September Work in process, September 1 Added in September Materials $37,875 $50,000 Conversion $17,800 $90,000 Nick's uses the weighted average method of process costing, and all materials are added at the start of the process. Each unit contains 100 bolts. Instructions Prepare a production cost report for September using the weighted average method of process costing. Conan Company produces sporting equipment. In 2019, the first year of operations, Conan produced 25,000 units and sold 18,000 units. In 2020, the production and sales results were exactly reversed. In each year, selling price was $100, variable manufacturing costs were $40 per unit, variable selling expenses were $8 per unit, fixed manufacturing costs were $540,000, and fixed administrative expenses were $200,000 Instructions a) Calculate net income under variable costing for each year. b) Calculate net income under absorption costing for each year. c) Reconcile the differences each year in income from operations under the two costing approaches