please answer D & E

See Absorption vs Variable Costing Daily Activity Rainbow Concrete Corporation has provided the following data for its two most recent years of operation: Selling price per unit $94 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 6 136,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory \begin{tabular}{|r|r|} \hline Year 1 & Year 2 \\ \hline 0 & 2,000 \\ \hline 18,000 & 15,000 \\ \hline 16,000 & 16,000 \\ \hline 2,000 & 1,000 \\ \hline \end{tabular} 0. Preoare a reoort in good form reconcling the variable costina and absorption costing net incomes