2. Haddan Company has 130 units in Finished Goods Inventory at the beginning of the accounting period. During the accounting period, Haddan produced 210 units and sold 340 units for $200 each. All units incurred $85 in variable manufacturing costs and $25 in fixed manufacturing costs. Haddan also incurred $7,800 in Selling and Administrative Costs, all fixed. Calculate the operating income for the year using absorption costing and variable costing. Calculate the total product cost per unit produced under absorption costing and under variable costing. Absorption costing Variable costing Total product cost per unit Calculate the operating income for the year using absorption costing. Absorption costing Operating Income Calculate the operating income for the year using variable costing. Variable costing Operating Income