A company, which started operations in 2018 , has $25 per unit selling price, $7.00 per unit in variable production. coit and $2,00 per unit in variable selling and administrative cost. The annual fixed production cost is $450,000, The mnual fixed selling and administrative cost is $50,000. A. Complete the table below for each year. Assume a FIFO flow. B. Compare between operating income using variable and full-absorption costing for the two years. If there is a difference in operating income between the two methods, explain why