5. Shin Corporation manufactures and sells calculators. The following information relates to Shin's operations for 2017: The unit product cost using variable costing was: a. $16.00. b. $17.00. c. $7.00. d. $8.00. 16. During its first year of operations, ABC Inc. produced 16,000 units, sold 15,000 units, and reported net operating income to its shareholders of $100,000. If instead ABC had produced 20,000 units during its first year, its net operating income reported to shareholders would have been: a. $100,000. b. more than $100,000. c. less than $100,000. d. Not enough information is provided to answer this question. 17. During its first year of operations, ABC Inc. produced 16,000 units and sold 15,000 units. Using variable costing, net operating income was $100,000. If instead ABC had produced 20,000 units during its first year, its net operating income using variable costing would have been: a. $100,000. b. more than $100,000. c. less than $100,000. d. Not enough information is provided to answer this