2. Haffner Company has 100 units in Finished Goods Inventory at the beginning of the accounting period. During the accounting period, Haffner produced 210 units and sold 310 units for $240 each. All units incurred $60 in variable manufacturing costs and $24 in fixed manufacturing costs. Haffner also incurred $7,400 in Selling and Administrative Costs, all fixed. Calculate the operating income for the year using absorption costing and variable costing. Absorption Variable costing 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