CALCULAT Problem 5-6 The following information is available for Duffy Dog Canoes, a company that builds inexpensive aluminum canoes: 2017 2018 Total Units produced 19,700 14,300 34,000 Units sold 17,000 17,000 34,000 Selling price per unit $460 $460 Variable production costs per unit $180 $180 Direct material per unit $65 $65 Direct labor per unit $57 $57 Variable manufacturing overhead per unit $58 Fixed manufacturing overhead per year $512,200 $512,200 Fixed selling and administrative expense per year $182,500 $182,500 In its first year of operation, the company produced 19,700 units but was able to sell only 17,000 units. In its second year, the company needed to get rid of units produced but not sold in 2017) so it cut back production to 14,300 units. Calculate profit for both years using full costing, (Round cost per unit to 2 decimal places, eg, 15.25 and final answers to o decimal places, e.g.12. 2017 Net profit $58 2018 Note that profit has declined in 2018. Is company performance actually worse in 2018 compared to 2017