Brown & Davis Industries makes artificial Christmas trees. The unit costs for producing a tree are: Direct materials $27 Direct labor $14 Variable overhead $16 Fixed overhead $5 The company also incurs $2 per tree in variable selling and administrative costs and $3,900 in fixed marketing costs. At the beginning of the year, the company had 870 trees in the beginning Finished Goods Inventory. The company produced 2,160 trees during the year. Sales totaled 1,800 trees at a price of $104 per tree. (a) Based on absorption costing, what was the company's operating income for the year? Company's operating income $ (b) Based on variable costing, what was the company's operating income for the year? Company's operating income $