CJ Toys started 2021 with no inventories. During the year, their expected and actual production was 26,000 units, of which they sold 18,200 units at $90 each. Cost data for the year is as follows: (Click the icon to view the cost data.) Calculate CJ Toys' operating income under (a) variable costing, and (b) absorption costing. Explain why operating income differs under the two approaches. Begin by calculating CJ Toys' operating income under (a) variable costing. (If a box is not used in the table, leave the box empty; do not select a label or enter a zero.) Now, calculate CJ Toys' operating income under (b) absorption costing. (If a box is Data table