Assume a company has variable manufacturing costs of $20 per unit and total fixed manufacturing overhead per period is $150,000. In its first year of the operations, the company produced 12,500 units and sold 10,700 units and reported absorption costing net operating income of $38.000. What is the company's variable costing net operating income in its fast year of operations? Multiple Choice $32.400 $26.400 $52.400 O $32,400 O $26,400 O $52,400 $16,400 Assume a company produced 12.500 units and sold 11,500 units in its first year of operations. It also reported absorption costing net operating income of $40,000 and variable costing net operating income of $28,000. How much fixed manufacturing overhead per unit mus be included in the company's absorption costing unit product cost? Multiple Choice $10 O $12 $14 O $10 O $12 $14 O O O $16