Your company produces two products:Product X and Product Y.Each month you produce and sell 250 units of Product X and 750 Units of product Y for a total of 1,000 units.The products each sell for $500 a piece.Below are the cost metrics for production of Products X and Y.

Product X Product Y Labor Cost Per Unit Produced $125 $150 Materials Cost per Unit Product $250 $200 Rent based on percent of plant used $35,000 30% 70% Electricity based on Usage Levels $8,000 60% 40% Using an Activity Based Costing System, calcuate the Net Operating Income for each product and the Net Operating Income Per Unit.Which product is more profitable? Totals Product X Product Y Units Produced & Sold 1,000 250 750 Sales $500,000 $125,000 $375,000 Cost of Goods Sold Direct Labor Costs 143,750 Materials Costs 212,500 Total Cost of Goods Sold 356,250 Gross Profit 143,750 Operating Expenses Factory Rent Expense 35,000 Electricity Expense 8,000 Total Operating Expenses 43,000 Net Operating Income $100,750 Net Operating Income per Unit $100.75 Gross Profit = Sales - Total Cost of Goods Sold Net Operating Income = Gross Profit - Total Operating Expenses Net Operating Income per Unit = Net Operating Income divided by Units Produced & Sold

What is the Net Operating Income Per Unit for Product X?

What is the Net Operating Income Per Unit for Product Y?