2. Haigwood Company has 90 units in Finished Goods Inventory at the beginning of the accounting period. During the accounting period, Haigwood produced 170 units and sold 260 units for $190 each. All units incurred $90 in variable manufacturing costs and $19 in fixed manufacturing costs. Haigwood also incurred $7,600 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 Variable costing costing Total product cost per unit