The following information is available for Golden Pools, a manufacturer of above-ground swimming pool kits:

Problem 5-5 The following information is available for Golden Pools, a manufacturer of above-ground swimming pool kits 2018 Total 7,780 19,800 9,900 19,800 Units produced Units sold Selling price per unit Direct material per unit Direct labor per unit Variable manufacturing overhead per unit Fixed manufacturing overhead per year Fixed selling and administrative expense per year $3,830 $830 $1,400 $286 $2,596,320 $2,596,320 $1,634,900 2017 12,020 9,900 $3,830 $830 $1,400 $286 $1,634,900 In its first year of operation, the company produced 12,020 units but was able to sell only 9,900 units. In its second year, the company needed to get rid of excess inventory (the extra 2,120 units produced but not sold in 2017), so it cut back production to 7,780 units. Calculate profit for both years using full costing. (Round cost per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g.125.) 2017 2018 Net profit