Feasal Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price$$108$ Units in beginning inventory$0$ Units produced$7,700$ Units sold$7,500$ Units in ending inventory$200$ Variable costs per unit: Direct materials$$26$ Direct labor$$38$ Variable manufacturing overhead$$3$ Variable selling and administrative$$4$ Fixed costs:Fixed manufacturing overhead$$184,800$ Fixed selling and administrative$$90,000$ What is the Net Operating Income under variable costing? Absorption costing?