Problem 1. (5 Points) Abe Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price. $126 Units in beginning inventory .................... Units produced..... Units sold................................. Units in ending inventory......... 8,700 8,400 300 $30 $48 Variable costs per unit: Direct materials .......... Direct labor........ Variable manufacturing overhead.......... Variable selling and administrative ....... Fixed costs: Fixed manufacturing overhead... Fixed selling and administrative $3 $7 U........ $156,600 $151,200 What is the difference in net operating income between Absorption and Variable Costing