The interviewer is looking for similar things whether asking about company or position. The hiring manager wants to:
Learn about your career goals and how this position fits into your plan
Make sure that you are sincerely interested in the job and will be motivated to perform if hired
Find out what you know about the company, industry, position (and if you took the time to research)
Understand your priorities and preferences — which aspects of the company and/or job are appealing to you and why?
However, you must approach each part of the question differently.