Skyway Company manufactures dining carts for airlines. The company uses variable costing for internal management reports and absorption costing for external reporting. The company has the following (incomplete) data related to inventory and income 2013 2014 2015 200 a Beginning Inventory (units) Ending Inventory (units) Variable Costing net operating income Absorption Costing net operating income $260,000 d $320,000 $300,000 f The company's fixed manufacturing overhead was constant over the three years at $500,000. Production was also constant over the three-year period at 2,000 units per year. Sales (in units) were as follows: 2013 2014 2015 1,800 units 2,200 units 2,200 units Find the number of units for a, b, c. (1 point each) and income in dollars for d, e, f (2 points each)