aB Inventory Costing-The following data are available for Brennan Soft Toys Company for the year ended September 30, 2015. Sales: Expected and actual production: Manufacturing costs incurred: 24,000 units at $50 each 30,000 units Variable $525,000 372,000 Fixed: Nonmanufacturing costs incurred: $144,800 77,400 Variable: Fixed: Beginning inventories none Required: a. Determine operating income using the variable-costing approach b. Determine operating income using the absorption-costing approach c. Explain why operating income is not the same under the two approaches. Check number: a. $1xx,800 MacBook Air