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1 2 3 Data 4 5 A Chapter 6: Applying Excel 6 7 Selling price per unit Manufacturing costs: Variable per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year 8 9 10 11 Selling and administrative expenses: Variable per unit sold 12 13 Fixed per year 14 15 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year $ $ $ B 305 110 51 34 $ $ 161,200 Year 1 4 $ 67,000 0 3,100 2,800 C Year 2 2,600 2.800 If your formulas are correct, you should get the correct answers to the following questions. (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? (b) What is the net operating income (loss) in Year 2 under absorption costing