The following information is available for Pembina Pools, a manufacturer of above-ground swimming pool kits: Total 21,000 21,000 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 2017 12,690 10,500 $3,780 $770 $1,700 $289 $2,550,690 $1,492,000 2018 8,310 10,500 $3,780 $ 770 $1,700 $289 $2,550,690 $1,492,000 In its first year of operation, the company produced 12,690 units but was able to sell only 10,500 units. In its second year, the company needed to get rid of excess inventory (the extra 2,190 units produced but not sold in 2017), so it cut back production to 8,310 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 o decimal places, e.g.125.) 2017 2018 Net profits LINK TO TEXT LINK TO TEXT Note that profit has declined in 2018. Is company performance actually worse in 2018 compared to 2017? LINK TO TEXT LINK TO TEXT Calculate profit for both years using variable costing. 2017 2018 Net profits