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2. Crocker manufacturing has the following cost information available for the year:
Units produced	5,000	Variable costs per unit:
Units sold	4,600	Direct labor	$3
Sales price per unit	$30	Direct materials	$4
		Manufacturing overhead	$2
		Selling and administrative	$1
		Fixed costs in total:
		Manufacturing overhead	$25,000
		Selling and administrative	$10,000
A. Calculate the cost per unit, using the absorption costing and variable costing.
B. Calculate the net operating income for the company using absorption and variable costing.