manufacturing costs were $800,000. Planned and actual fixed operating (non-manufacturing) costs totalled $500,000. Osawa sold 190,000 units of product at $45 per unit. Required 1. Osawa's 2022 operating income using absorption costing is (a) $840,000, (b) $640,000, (c) $600,000, (d) $440,000, or (e) none of these. Show supporting calculations. 2. Osawa's 2022 operating income using variable costing is (a) $840,000, (b) $640,000, (c) $600,000, (d) $440,000, or (e) none of these. Show supporting calculations