Problem 5-5 The following information is available for Skipper Pools, a manufacturer of above-ground swimming pool kits: 2014 15 Total Units produced 12,320 9,280 21,600 10,800 10,800 21,600 $4,110 $4,110 Selling price per unit $820 Direct material per unit $820 $1,500 $1,500 Direct labor per unit Variable manufacturing overhead per unit $377 $377 Fixed manufacturing overhead per year $2,698,080 $2,698,080 Fixed selling and administrative expense per year $1,473,200 $1,473,200 In its first year of operation, the company produced 12,320 units but was able to sell only 10,800 units. In its second year, the company needed to get rid of excess inventory (the extra 1,520 units produced but not sold in 2014), so it cut back production to 9.280 units. Calculate profit for both years using full costing. (Round cost per unit to 2 decimal places, e.g. 15.25 and final answers to o decimal places, e a 12s.) 2014 2015 Net profit LINK TO TEXT LINK TO TEXT Note that profit has declined in 2015. ls company performance actually worse in 2015 compared to 2014