In 2010, Bryan Sherry Inc. sold 38,000 units at a selling price of $41 per unit. The company manufactured 68,000 units. Variable manufacturing costs were $18 per unit manufactured. Fixed manufacturing costs amounted to $272,000. Variable marketing costs were $5 per unit sold, and the budgeted and actual fixed marketing costs were $44,000. Other fixed operating expenses amounted to $24,000. There was no beginning inventory. Do not enter dollar signs or commas in the in boxes. Round all answers to the nearest whole number. a) Calculate the company's 2010 operating income using absorption costing. b) Calculate the company's 2010 operating income using variable costing