The following information relates to a company that has specialized itself to produce wireless keyboards. The firm has been in operation for two years.Please see below the information presented in the traditional format for year 1 and 2. Year 1 Year 2 Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income $ 1,920,000 925,000 995,000 350,000 $ 645,000 $ 1,920,000 565,000 1,355,000 350,000 $ 1,005,000 In Year 1, the firm produced and sold 65,000 units. In Year 2, unit sales remained unchanged. However, the firm was only able to sell 40% of the units it produced. In both years variable production costs were $5 per unit produced. Further, the fixed manufacturing expenses were $600,000