Neef 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 $ 84 $12 $ 5 $4 $ 432,000 $ 5 $ 61,000 Year 1 Year 2 Units in beginning inventory 0 3,000 Units produced during the year 12,000 9,000 Units sold during the year 9,000 10,000 Units in ending inventory 3,000 2,000 I Which of the following statements is true for Year 2? Multiple Choice