Corporation makes a special-purpose D4H machine used in the textile industry. has designed the D4H machine for to be distinct from its competitors. It has been generally regarded as a superior machine. presents the following data for the years and . LOADING...(Click the icon to view the data.) 2021 2022 1. Units of D4H produced and sold 250 260 2. Selling price $39,000 $42,000 3. Direct materials (kilograms) 295,000 305,000 4. Direct material cost per kilogram $8.25 $9.25 5. Manufacturing capacity (units of D4H) 300 300 6. Total conversion costs $2,250,000 $2,280,000 7. Conversion cost per unit of capacity $7,500 $7,600 8. Selling and customer-service capacity 120 customers 110 customers 9. Total selling and customer-service costs $1,188,000 $1,078,000 10. Selling and customer-service capacity cost per customer $9,900 $9,800 11. Design staff 13 13 12. Total design costs $1,326,000 $1,345,500 13. Design cost per employee $102,000 $103,500 pop-up content ends LOADING...(Click the icon to view the additional information.) Required 1. Calculate the change in operating income of Corporation in and . 2. Calculate the growth, price-recovery, and productivity components of changes in operating income between and . 3. Comment on your answer in requirement 2. What do these components indicate? Question content area bottom Part 1 Requirement 1. Calculate the change in operating income of Corporation in and . (Use a minus sign or parentheses for negative amounts.) 2021 Revenues Costs Direct material costs Manufacturing conversion costs Selling and customer service costs Design costs Total costs Operating income