planned and actually manufactured units of its single product in , its first year of operation. Variable manufacturing cost was per unit produced. Variable operating (non-manufacturing) cost was per unit sold. Planned and actual fixed manufacturing costs were . Planned and actual fixed operating (non-manufacturing) costs totalled . sold units of product at per unit. Required 1. 's operating income using absorption costing is (a) , (b) , (c) , (d) , or (e) none of these. Show supporting calculations. 2. 's operating income using variable costing is (a) , (b) , (c) , (d) , or (e) none of these. Show supporting calculations