Assume the following information for the first year of operations for a company that sells only one product for a price of $48 per unit:

Variable cost per unit:
Direct materials	$ 25
Fixed costs per year:
Direct labor	$ 140,000
Fixed manufacturing overhead	$ 188,000
Fixed selling and administrative expenses	$ 70,000

The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 20,000 units and sold 18,000 units. What is the net operating income using super-variable costing?

Now lets Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations:

	Per Unit	Per Year
Selling price	$ 200
Direct materials	$ 70
Direct labor	$ 50
Variable manufacturing overhead	$ 8
Sales commission	$ 8
Fixed manufacturing overhead		$ 300,000

Using absorption costing, what is the unit product cost for units produced during the second year of operations?