ESSAY.1) Boylston Corporation has provided the following data for its two most recent years of operation. The company makes a product that it sells for $75 per unit. It began Year 1 with no units in beginning inventory. Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials $ 13 Direct labor $ 6 Variable manufacturing overhead $ 4 Fixed manufacturing overhead per year $ 112,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $ 5 Fixed selling and administrative expense per year $ 71,000 Year 1 Year 2 Units produced during the year 8,000 7,000 Units sold during the year 7,000 4,000 Units in ending invento