Columbia Corporation variable costing income statement for November appears below:

Columbia Corporation

Income Statement

For the Month ended November $30$

Sales $($$$18$ per unit$)$ $$745,200$

Variable expenses:$$

Variable cost of goods sold: $414,000$

Variable selling expense: $82,800$

Total variable expenses: $496,800$

Contribution margin: $248,400$

Fixed expenses:

Manufacturing: $143,920$

Selling and administrative: $71,960$

Total fixed expenses: $215,880$

Net operating income: $$32,520$

During November, $35,980$ units were manufactured and $8,150$ units were in beginning inventory. Variable production costs per unit, total fixed manufacturing expenses, and the number of units produced were the same in prior months.

$1.$ How many units did Columbia Corporation sell in November?

$2.$ How much fixed manufacturing overhead would be allocated to each unit if the company decided to use absorption costing?

$3.$ What is the ending inventory in units on November $30?$

$4.$ What would the Company report as its net operating income for November $30$ had it used absorption costing?