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Required information | | 2019 2020 |Sales | $1,200,000 $1,200,000 [W E.M @.M |Gross Margin | $1,024,000 $1,072,000 |S & A expenses - Fixed | 616,000 616,000 |S & A expenses - Variable | ,M ,M |Operating Income | $0 $48,000 D'Angelo, Inc., a calendar-year company, manufactures a single product. Unit sales price, unit variable costs, and total fixed costs have remained unchanged since the firm started in business. The rm never has any ending work-in-process inventory. The firm has no variable manufacturing overhead. Information about the rm's nished goods inventory is presented below on the absorption costing basis: l 2019 2020 |Beginning Finished Goods Inventory $96,000 $48,000 |Ending Finished Goods Inventory $48,000 $96,000 Additional information is presented below: l 2019 2020 |Number of units sold 12,000 12,000 |Cost per unit - absorption costing basis $12 $12 |Prime cost per unit $6 $6 Is the 2020 manufacturing overhead overapplied or underapplied