1. Dewiel Corporation manufactures a variety of products. The following data pertain to the company's operations over the last two years: Variable costing net operating income, last year $90,900 Variable costing net operating income, this year $110.700 Increase in ending inventory, last year.... 1,500 units Decrease in ending inventory, this year. 1.200 units Fixed manufacturing overhead cost per unit. $4 Require: (1) What was the absorption costing net operating income last year? (10%) (2) What was the absorption costing net operating income this year? (10%)