A salesperson for a logistics software company makes a sales presentation to customers Isabel and Sylvia. During the presentation with Isabel, he asks her, "Is your current software difficult to fix?" During the presentation with Sylvia, he asks her, "What happens if you fail to deliver your products due to software issues?" Classify the question type based on the SPIN (situations questions, problem questions, implication questions, need payoff questions) technique used by salespeople to understand a prospect's needs.

A. The question asked to Isabel is a situation question, whereas the question asked to Sylvia is a need payoff question. B. The questions asked to Isabel and Sylvia are problem questions. C. The question asked to Isabel is a need payoff question, whereas the question asked to Sylvia is a problem question. D. The questions asked to Isabel and Sylvia are need payoff questions. E. The question asked to Isabel is a problem question, whereas the question asked to Sylvia is an implication question.

Walsh company manufactures and sells one product. the following information pertains to each of the company’s first two years of operations: variable costs per unit: manufacturing: direct materials $ 25 direct labor $ 12 variable manufacturing overhead $ 5 variable selling and administrative $ 4 fixed costs per year: fixed manufacturing overhead $ 400,000 fixed selling and administrative expenses $ 60,000 during its first year of operations, walsh produced 50,000 units and sold 40,000 units. during its second year of operations, it produced 40,000 units and sold 50,000 units. the selling price of the company’s product is $83 per unit. required: 1. assume the company uses variable costing: a. compute the unit product cost for year 1 and year 2. b. prepare an income statement for year 1 and year 2. 2. assume the company uses absorption costing: a. compute the unit product cost for year 1 and year 2. b. prepare an income statement for year 1 and year 2. 3. reconcile the difference between variable costing and absorption costing net operating income in year 1.