Please solve the question below:

Beginning inventory $0$

Expected sales in units $20,000$

Selling price per unit $$15$

Variable manufacturing cost per unit $$6$

Fixed manufacturing overhead cost $($total$)$ $$60,000$

Fixed manufacturing overhead costs per unit

Based on $20,000$ units $$3$ per unit $($$$60,000420,000$ units$)$

Based on $30,000$ units $$2$ per unit $($$$60,000430,000$ units$)$

Total manufacturing cost per unit

Based on $20,000$ units $$9$ per unit $($$$6$ variable $1$ $$3$ fixed$)$

Based on $30,000$ units $$8$ per unit $($$$6$ variable $1$ $$2$ fixed$)$

Variable selling and administrative expenses per unit $$1$

Fixed selling and administrative expenses $$15,000$

Determine Net income for both cases, $20,000$ units and $30,000$ units