3 points Case: Jana's Distribution Company (questions 14 - 10) Jana's Distribution Company produces and sells gluten-free meals. The following data relate to the periods 1 to 2: Budgeted variable manufacturing cost E 5 per unit Actual selling price E 38 per unit Budgeted fixed manufacturing overhead costs per period E 63 000 The allocation base is the normal activity that Is 7 000 production units. Production and sales volume for the two periods are as follows: Period 1 Period 2 Sales, units 7 000 2 800 Production, units 7 000 7 000 There were no opening stocks at the start of period 1. The non-manufacturing costs are f42 000 in period 1 and $16 800 in period 2. Calculate net profit (loss) in Period 2 based on variable costing. [Round your answer to the nearest integer. Use a minus sign to indicate a loss.] E Calculator Overview