In this year of operation, the company produced 21,000 units but was able to sell only 18,000 units. In its second year, the company needed to get rid of excess inventory (the extra 3,000 units produced but not sold in 2017) so it cut back production to 15,000 units. Requireda. Calculate profit for both years using full costing. b. Note the profit has declined in 2018. Is company performance actually worse in 2018 compared to 2017