the TOHUWHY WHO Un apprestu te questors Uisplayeu veW. Dowell Company produces a single product. Its income statements under absorption costing for its first two years of operation follow Sales ($46 per unit) Cost of goods sold ($31 per unit) Gross margin Selling and administrative expenses Net income 2016 2017 $1,104,000 $2,024,000 744,000 1,364,000 360,000 660,000 293,280 333,000 $ 67,000 $327,000 Additional Information o. Sales and production data for these first two years follow, Units produced Units sold 2016 2017 34,000 34,000 24,000 44,000 b. Variable cost per unit and total fixed costs are unchanged during 2016 and 2017. The company's $31 per unit product cost consists of the following Direct materials Direct labor Variable overhead Fixed overhead ($340,000/34,000 units) Total product cost per unit $.4 9 8 18 c. Selling and administrative expenses consist of the following Variable selling and administrative expenses (52 per unit) Fixed selling and administrative expenses Total selling and administrative expenses 2016 2013 $ 48,000 5 88,000 245,000 245.000 $293,000 $333,000 What are the difference heunen the ahentian netinn inname and the variable retinom in the trenee BE