please i just need some help on no. 5 question. please

CHapter es CASE 5-20 The Case of the Plummeting Profts; Lean Production L02, LO3, LO4] These statements can't be right," said Ben Yoder, president of Rayco, Inc. "Our sales in the secord quarter were up by 25% over the first quarter, yet these income statements show a precipitous drop in net operating income for the second quarter. Those accounting people have fouled somethine up."M. Yoder was referring to the following statements (absorption costing basis); Rayco, Inc Income Statements For the First Two Quarters First Quarter $480,000 240,000 240,000 200,000 $ 40,000 $600,000 372,000 228,000 215,000 13,000 Sales . Selling and administrative expenses.. Net operating income .. After studying the statements briefly, Mr. Yoder called in the controller to see if the mistake in the second quarter could be located before the figures were released to the press. The controller stated, "I'm sorry to say that those figures are correct, Ben. I agree that sales went up during the second quarter, but the problem is in production. You see, we budgeted to produce 15.000 units each quarter, but a strike on the west coast among some of our suppliers forced us to cut production in the second quarter back to only 9,000 units. That's what caused the drop in net operating income Mr. Yoder was confused by the controller's explanation. He renlied Thi doaen't make sens