(The following data is used in questions 12 through 15) Rodriguez Corporation has provided the following data for its two most recent years of operation: $63 Selling price Manufacturing costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Selling and administrative expenses: Variable selling and administrative expense Fixed selling and administrative expense $12 per unit $9 per unit $7 per unit $54,000 Units in beginning inventory Units produced Units sold Units in ending inventory $6 per unit $82,000 Year 1 Year 2 0 2,000 9,000 6,000 7,000 8,000 2,000 0 The unit product cost under variable costing in Year 1 is: (The following data is used in questions 12 through 15) Rodriguez Corporation has provided the following data for its two most recent years of operation: Selling price $63 Manufacturing costs: Direct materials $12 per unit Direct labor $9 per unit Variable manufacturing overhead $7 per unit Fixed manufacturing overhead $54,000 Selling and administrative expenses: Variable selling and administrative expense $6 per unit Fixed selling and administrative expense $82,000 Year 1 Year 2 Units in beginning inventory 2,000 Units produced 9,000 6,000 Units sold 7,000 8,000 Units in ending inventory 2,000 0 The net operating income (loss) under variable costing in Year 1 is: 0 0 (The following data is used in questions 12 through 15) Rodriguez Corporation has provided the following data for its two most recent years of operation: $63 Selling price Manufacturing costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Selling and administrative expenses: Variable selling and administrative expense Fixed selling and administrative expense $12 per unit $9 per unit $7 per unit $54,000 Units in beginning inventory Units produced Units sold Units in ending inventory $6 per unit $82,000 Year 1 Year 2 0 2,000 9.000 6,000 7,000 8,000 2,000 0 The unit product cost under absorption costing in Year 2 is: (The following data is used in questions 12 through 15) Rodriguez Corporation has provided the following data for its two most recent years of operation: Selling price $63 Manufacturing costs: Direct materials $12 per unit Direct labor $9 per unit Variable manufacturing overhead $7 per unit Fixed manufacturing overhead $54,000 Selling and administrative expenses: Variable selling and administrative expense $6 per unit Fixed selling and administrative expense $82,000 Year 1 Year 2 Units in beginning inventory 0 2,000 Units produced 9,000 6,000 Units sold 7,000 8,000 Units in ending inventory 2,000 0 The net operating income (loss) under absorption costing in Year 2 is