Direct materials per unit $19 Direct labor per unit $28 Variable manufacturing overhead per unit $34 Total Fixed manufacturing overhead costs $70,000 Variable Selling and Administrative costs per unit $9 Total Fixed selling and Administrative costs $36,000 Units produced 1,000 units Units sold 1,000 units What is operating income under absorption costing? Sales per Unit $170 Direct materials per unit $12 Direct labor per unit $23 Variable manufacturing overhead per unit $36 Total Fixed manufacturing overhead costs $80,000 Variable Selling and Administrative costs per unit $10 Total Fixed selling and Administrative costs $38,000 Units produced 1,000 units Units sold 1,000 units What is total sales? Sales per Unit $160 Direct materials per unit $17 Direct labor per unit $24 Variable manufacturing overhead per unit $39 Total Fixed manufacturing overhead costs $50,000 Variable Selling and Administrative costs per unit $5 Total Fixed selling and Administrative costs $30,000 Units produced 1,000 units Units sold 1,000 units What is operating income under variable costing