Kaaua Corporation has provided the following data for its two most recent years of operation:

Selling price per unit

Manufacturing costs:

Variable manufacturing cost per unit produced:

Direct materials

Direct labor

Variable manufacturing overhead

Fixed manufacturing overhead per year

Selling and administrative expenses:

Variable selling and administrative expense per unit sold

Fixed selling and administrative expense per year

$$13$

$$72,000$

Units in beginning inventory

Units produced during the year

Units sold during the year

Units in ending inventory

Which of the following statements is true for Year $2?$