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Excel \#2 flon ef cirterence in Net Opersting inceme following cout and revenut dath relake io Mmy, the fint month of the plant"s operiation: Beginning inventorry Units presured Units sold Selling price per unil. Selling and atminblrave experses: Vhable per unt Pied ber mondy Marsulecturing cooh: Dinect materiats cest per unt Obect labor cont per unt. of May. a. Desermine the anit product eont 2. Auume that the company user variable contite. a. Determint the anil product cont. b. Fequie a coostatertion forma jecome saterivent for May. methols and the impact of this difference ea reported net oparating income. 3