QUESTION III. 20 MARKS QUESTION III-Part A. 12 MARKS Conan Company produces sporting equipment. In 2021, the first year of operations, Conan produced 25,000 units and sold 18,000 units. In 2022, the production and sales results were exactly reversed. In each year, selling price was $100, direct materials costs were $20 per unit, direct labour costs were $10 per unit, variable manufacturing overhead costs were $10 per unit, variable selling expenses were $8 per unit, fixed manufacturing costs were $540,000, and fixed administrative expenses were $200,000. Tasks: Answer the following questions. Pay attention to the year: a) What are the unit product cost under throughput costing in 2021? 1 mark b) What are the unit product cost under absorption costing in 2021? 1 mark c) What are the unit product cost under variable costing in 2022? 1 mark d) What is gross profit in 2021? 1 mark e) What is the ending finished goods inventory under throughput costing in 2021? 2 marks f) What is the contribution margin amount in 2022? 2 marks g) What is the difference in operating income between absorption and variable costing in 2021? Reconcile, do not prepare a separate income statement! Only enter the numerical value, do not add a "plus" or "minus" sign. 1.5 marks h) What is operating income under variable costing in 2021? 0.5 marks i) What is the difference in operating income between variable and throughput costing in 2022? Reconcile, do not prepare a separate income statement! Only enter the numerical value, do not add a plus or minus sign. 1.5 marks j) What is operating income under throughput costing in 2022? 0.5 marks