QUESTION 8 M&H's unit production cost under variable costing is $25, and $32 under absorption costing. Net income under variable costing was $250,000 and $187,000 under absorption costing last year. Production equalled 63,000 units and beginning inventory was 10,000 units. Production levels and production costs have not changed from the previous period. How many units did M&H sell? a.70,000 b.60,000 . 72,000 d.54,000 QUESTION 9 Which of the following statements about absorption costing is true? a. As manufacturing output increases, the per unit manufacturing cost remains constant .As manufacturing output increases, the per unit manufacturing cost decreases C As manufacturing output increases, the per unit manufacturing cost increases d As manufacturing output increases, the change in the per unit manufacturing cost is negated by the change in the per unit selling cost