Please answer both A. and B. Please show work for both A. and B.

9. Eagen Corporation manufactures a variety of products. The following data pertain to the company's operations over the last two years: Variable costing net operating income, last year.... $84,400 Variable costing net operating income, this year..... $87.900 Increase in ending inventory, last year..1,300 Increase in ending inventory, this year. Fixed manufacturing overhead cost per unit. $2 Required: a. Determine the absorption costing net operating income for last year. Show your work! b. Determine the absorption costing net operating income for this year. Show your work