GR Toys started $2020$ with no inventories. During the year, their expected and actual production was $35,000$ units, of which they sold $31,500$ units at $\backslash (\backslash$$ $90\backslash )$ each. Cost data for the year is as follows: $($Click the icon to view the cost data.$)$ Calculate GRToys' operating income under $(1)$ variable costing, and $(2)$ absorption costing. Explain why operating income differs under the two approaches. Begin by calculating GR Toys' operating income under $(1)$ variable costing. $($If an input field is not used in the table, leave the input field empty; do not select a label or enter a zero.$)$