Excel question

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A B C 1 Chapter 6: Applying Excel 2 3 Data $ 351 $ 152 $ | | 78 $ $ 22 $ 134,400 4 Selling price per unit 5 Manufacturing costs: 6 Variable per unit produced: 7 Direct materials 8 Direct labor 9 Variable manufacturing overhead 10 Fixed manufacturing overhead per year 11 Selling and administrative expenses: 12 Variable per unit sold Fixed per year 14 15 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year . $ 6 13 $ 73,000 Year 1 Year 2 0 2,800 2,400 2,500 2,500 (a) What is the net operating income (loss) in Year 1 under absorption costing? (b) What is the net operating income (loss) in Year 2 under absorption costing? (c) What is the net operating income (loss) in Year 1 under variable costing? (d) What is the net operating income (loss) in Year 2 under variable costing