$2$ Change all of the numbers in the data area of your worksheet so that it looks like this:

$\backslash$table$[[,$A$,,$B$,$C$,],[1$ C$,$Chapter $6$: Applying Excel,,,,V$],[2,,,,,],[3$ D$,$Data,,,,$],[4(4,$Selling price per unit,$5,307,,],[5$ M$,$Manufacturing costs:,,,,$],[6,$Variable per unit produced:,,,,$],[7,$Direct materials,$8,103,,],[8,$Direct labor,$5,53,,],[9,$Variable manufacturing overhead,$$,24,,],[10,$Fixed manufacturing overhead per year,,$116,000,,],[11,$Selling and administrative expenses:,,,,$],[12,$Variable per unit sold,$5,5,,],[13,$Fixed per year,,$54\mathrm{.}000,,],[14,,,,,],[15,,,$Year $1,,],[16,$Units in beginning inventory,,,Year $2,],[17,$Units pro

duced during the year,,$0,,],[,$Units sold during the year,,$2,900,2\mathrm{.}000,],[18,,,2\mathrm{.}400,2,400,]]$

$1)$ What is the net operating income$($loss$)$ in Year $2$ under absorption costing?