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Dowell Company produces a single product. Its income statements under absorption costing for its first two years of operation follow. 2016 2017 Sales ($46 per unit) Cost of goods sold ($31 per unit) Gross margin Selling and administrative expenses Net income $1,012,000 $1,932, 000 682, 0001,302, 000 330, 000 630,000 289, 000 329, 000 $ 41, 000 301, 000 Additional Information a. Sales and production data for these first two years follow. Units produced Units sold 2016 2017 32,00? 32,000 22,000 42,000 b. Variable cost per unit and total fixed costs are unchanged during 2016 and 2017. The company's $31 per unit product cost consists of the following. $ 5 9 Direct materials Direct labor Variable overhead Fixed overhead ($320, 000/32,000 units) Total product cost per unit 10 $31