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4 Required information [The following information applies to the questions displayed below.) Part 2 of 2 Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. 3 points $ 310 per unit 110,000 units 114,000 units 4,000 units $ 520,000 280,000 $ 800,000 eBook Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (4,000 units * $130) Fixed (4,000 units x $70) Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed $ $ 48 per unit 66 per unit Hint $3,400,000 $7,400,000 Print $1,300,000 4,600,000 2. Prepare the current-year income statement for the company using absorption costing. OAK MART COMPANY Absorption Costing Income Statement Sales $ 35,340,000 $ 800,000 Less: Cost of goods sold Beginning inventory Manufacturing costs this year Direct materials Direct labor Variable overhead costs Fixed overhead costs 5,280,000 7,260,000 3,400,000 7,400,000 0 24,140,000 11,200,000 Less: Ending inventory Cost of goods sold Gross margin Selling general and administrative expenses Variable selling and administrative expenses Fixed selling and administrative costs $ 1,300,000 4,600,000 Total selling general and administrative expenses Net income (loss) 5,900,000 5,300,000 $ 280,000 Net income under variable costing is higher than net income under absorption costing by: Number of units added to(subtracted from) inventory Fixed overhead cost per unit Fixed costs added to(subtracted from) inventory