2. Haffner Company has 60 units in Finished Goods Inventory at the beginning of the accounting period. During the accounting period, Haffner produced 180 units and sold 240 units for $230 each. All units incurred $95 in variable manufacturing costs and $16 in fixed manufacturing costs. Haffner also incurred $7,200 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. Calculate the operating income for the year using variable costing. Variable costing Operating Income