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Variable and Absorption Costing Frances Manufacturing makes a product with total unit manufac- turing cost of $64, of which $36 is variable. No units were on hand at the beginning of 2019. During 2019 and 2020, the only product manufactured was sold for $96 per unit, and the cost structure did not change. Frances uses the first-in, first-out inventory method and has the following production and sales for 2019 and 2020: 2019. 2020 Units Manufactured 90,000 90,000 Units Sold 70,000 100,000 Required a. Prepare gross profit computations for 2019 and 2020 using absorption costing. b. Prepare gross profit computations for 2019 and 2020 using variable costing. c. Explain how your answers illustrate the impact of differences between production and sales vol- umes on the gross profits reported each year under absorption and variable costing