2. Crocker manufacturing has the following cost information available for the year: Units produced 5,000 Variable costs per unit: Units sold 4,600 Direct labor $3 Sales price per unit $30 Direct materials $4 Manufacturing overhead $2 Selling and administrative $1 Fixed costs in total: Manufacturing overhead $25,000 Selling and administrative $10,000 A. Calculate the cost per unit, using the absorption costing and variable costing. B. Calculate the net operating income for the company using absorption and variable costing.