Sandhill Stoner sells handmade jewelry that she designs herself. The items aren't expensive, and she has a loyal following in her town and the surrounding area, Sandhill incurred the following unit costs to produce 62,800 items. Direct materials $3.00 Direct labor $1.73 Variable overhead $0.73 Fixed overhead $4.24 Sandwill began the year with no inventory. During the year she sold 46,000 items for $15.97 each, incurring $0.50 in selling costs per item plus $3.100 in advertising and other selling expenses (a) Under variable costiny, what is Sandhi's operating income? Operating income $ b) Under absorption costing what is Sandhills ending Finished Goods Triventory balance? Ending Finished Goods Inventory balance