2. Halden Company has 80 units in Finished Goods Inventory at the beginning of the accounting period. During the accounting period, Halden produced 210 units and sold 290 units for $230 each. All units incurred $95 in variable manufacturing costs and $25 in fixed manufacturing costs. Halden also incurred $7,600 in Selling and Administrative Costs, all fixed. Calculate the operating income for the year using absorption costing and variable costing