Bella, Inc. has operated for 2 years. During that time it produced 1,000 units in year 1 and 800 in year 2, while sales were 800 units in year 1 and 900 in year 2. Variable production costs were $8 per unit during both years. The absorption costing income statements for these 2 years were:

Year 1 Year 2

Sales$16,000$18,000

Less cost of goods sold:

Beginning inventory$0$ 2,200

Product costs11,0009,400

Ending inventory (2,200)8,800(1,175)10,425

Gross profit7,2007,575

Less operating expenses:

Variable1,2001,350

Fixed5,0006,2005,000 6,350

Operating income$1,000$1,225

Operating income for year 1 using variable costing would be:

a) $1,600

b) $(2,800)

c) $2,200

d) $400

how do i find the income for year 1 and 2