Required: b) Using the data above, determine and briefly explain if the 3-year total income under absorption costing and under variable costing are different or not. (1 mark) Required: d)The manufacturing cost per unit of Year 3 beginning finished goods inventory was \\$17. Prepare an income statement for Year 3 under the Absorption Costing method The Manaka Company had the data for its first three years of operation regarding its only product a. Using the data above, explain concisely why the operating income for Year 2 under absorption costing was higher than the operating income for Year 1, although the same number of units were sold in each year ( 2 marks). c.Prepare an income statement for Year 2, using the contribution format