Smoothit Inc Is facing a problem with their 4th quarter absorption costing net operating income on December 25. Their net operating income target is $3.000,000 and the data so far is as follows: Smoothit has had a policy of having zero inventories at the end of each quarter. No further sales are possible during the year and all the units produced so far have been sold. The CEO is planning to produce items (or inventory in the last week of December to meet the net operating income target. How mans units (nearest whole number) need to be produced for inventors to meet the net operating income target if the sales commission is left unchanged? A. 10,000 units B. 15,000 units C. 11, 538 units D. 50,000 units E. None of the above Two years ago. Tony Willow started a company to manufacture and sell cell phone accessories. Below are his selected actual operating results for the first two years of operations (his cost structure and selling prices were the same in Year 1 and Year 2). He allocates his fixed manufacturing overhead costs to the number of units produced in each year. What was the net operating income under absorption costing for Year 1? A. $ 27,000 B. $ 28, 550 C. $ 37, 450 D. $ 39,000 E. None of the above