Scott Manufacturing makes only one product with a total unit manufacturing cost of $$54,$Of which $$40$ is variable. No units were on hand at the beginning of year one. During year one and year two, the only product manufactured was sold for $$65$ per unit, in the cost structure did not change. Scott uses the first end, first out inventory methods and has the following production in cells for year one and year two:

$\backslash$table$[[$Year $1,110,000,90,000],[$Year $2,110,000,120,000]]$

a$.$ Prepare gross profit computations for Year $1$ and Year $2$ using absorption costing.

Do not use negative signs with your answers.

$\backslash$table$[[$Absorption Costing$],[$Sales$,$$$,5,850,000vv,$$$,7,800,000vv$