Baraban Corporation has provided the following data for its most recent year of operation: Selling price per unit 47 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials 10 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $130,006e Selling and administrative expenses: Variable selling and administrative expense per unit sold$ Fixed selling and administrative expense per year 63,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 10,000 9,000 1,000 The net operating income (loss) under variable costing is closest to Multiple Choice $234,000 $9,000 ($4,000) $189,000 Moskowitz Corporation has provided the following data for its two most recent years of operation: Selling price per unit 91 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials 13 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $480,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold$ Fixed selling and administrative expense per year 6 84,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory Year 1 Year 2 0 3,000 12,000 10,000 9,000 10,00 3,000 3,000 The unit product cost under absorption costing in Year 2 is closest to Multiple Choice $77.00 $48.00 $23.00 $71.00