Aqua Wear Industries makes high-performance swimwear for triathletes. Aqua Wear's manufacturing costs for the production of 90,000 swimsuits were as follows: (Click the icon to view the information.) Read the requirements. Requirement 1. Calculate the product cost per unit using 1) absorption costing and 2) variable costing. (Enter all amounts to the nearest cent. If a cost is not included in the product cost per unit, leave the box empty; do not enter a zero.) Total Manufacturing Variable Costing Absorption Costing Per unit product cost Month Cost for 90,000 units Per unit product cost $ 17.50 Direct Materials $ 1,575,000 $ 17.50 Direct Labor 405,000 4.50 4.50 Variable MOH 292,500 3.25 3.25 Fixed MOH 3.25 292,500 $ 2,565,000 $ 28.50 $ 25.25 Total Cost Requirement 2. If inventory increases by 7,000 units over the preceding period, by how much would operating income differ between the two costing methods? Explain. Begin by selecting the formula used to determine the change in operating income. Then enter the amounts and calculate the difference in operating income. (Use parentheses or a minus sign for a decrease in operating income.) Difference in operating income