Variable and Absorption Costing Scott Manufacturing makes only one product with total unit manufacturing costs of $59, of which $41 is variable. No units were on hand at the beginning of Year 1. During Year 1 and Year 2, the only product manufactured was sold for $93 per unit, and the cost structure did not change. Scott uses the first-in, first-out inventory method and has the following production and sales for Year 1 and Year 2. Year 1 units manufactured 120,000, units sold 90,000; year 2 units manufactured 120,000 units sold 130,000 Prepare gross profit computations for Year 1 and Year 2 using absorption costing