please answer all 3 parts

ZB Toys started 2020 with no inventories. During the year, their expected and actual production was 28,000 units, of which they sold 25,200 units at $100 each. Cost data for the year is as follows: (Click the icon to view the cost data.) Calculate ZB Toys' operating income under (1) variable costing, and (2) absorption costing. Explain why operating income differs under the two approaches. Begin by calculating ZB 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.) Revenues 2520000 Variable cost of goods sold Variable marketing costs Contribution margin Fixed manufacturing costs Fixed marketing costs Operating income d 2020 with no inventories. During the year, their expected and actual production was 28,000 00 units at $100 each. Cost data for the year is as follows: icon to view the cost data.) Toys' operating income under (1) variable costing, and (2) absorption costing. Explain why oper ne two approaches lating ZB Toys' operating income under (1) variable costing. (If an input field is not used in the empty; Data table of goods eting co nargin cturing $ 490,000 $ 302,400 ng costs Manufacturing costs incurred: Variable: Fixed: Marketing costs incurred: Variable: Fixed: me $ 126,800 $ 76,300 Print Done Calculate VJ Toys" operating income under (a) variable costing, and (b) absorption costing. Explain why operating income differs under the two approaches. Begin by calculating VJ Toys-'s operating income under (a) variable costing (if a box is not used in the table, leave the box empty, do not select a label or enter a zero) Operating Income Now calculate VJ Toys 's operating income under (b) absorption costing (if a box is not used in the table, leave the box empty, do not select a label or enter a zero) Now calculate VJ Toys 's operating income under (b) absorption costing (Wa box is not used in the table, leave the box amply, do not select a label or enter a zero.) Operating income Absorption costing treats foxed manufacturing cost as a while variable costing treats it as a VJ Toys has units in ending Inventory. Under absorption costing, these units have a faced manufacturing cost of $ per unit. So the total fixed manufacturing cost in ending inventory under absorption costing is $ Since these costs are inventoried under costing, and not expensed as they would be under costing, operating income is under absorption costing by S