Comte Corporation manufactures a variety of products. The following data pertain to the company's operations over the last two years: Per unit direct materials cost was the $5 /unit in 2013 and 2014. Per unit direct labor cost was $10 /unit in 2013 and 2014. Variable manufacturing overhead was $2/ unit in 2013 and 2014 . Fixed manufacturing overhead was $700,000 in 2013 and 2014. Required: a. Determine the absorption costing net operating income for 2013. Show your work. (3 points) b. Determine the absorption costing net operating income for 2014 . Show your work. (3 points)