2. In May 20Y2, Zenith, Inc. reports the following results:

Production 70 units

Sales 80 units

Selling price, per unit $30

Variable manufacturing costs, per unit $12

Variable S&A expenses, per unit $7

Fixed manufacturing overhead, total $560

Fixed S&A expenses, total $210

Zeniths per-unit manufacturing costs were the same in the prior month.

a. What is Zeniths operating income using variable costing? __________

b. What is Zeniths operating income using absorption costing? ________