SQU Corporation manufactures 5 products to local market in Muscat. The following are the firm's costing data: Net Operating Income 2019 Under Variable Costing) OMR84 400 OMR87,900 Net Operating Income 2020 (Under Variable Costing) 1,300 Other Variable costs (2020) OMR200,000 Production in units 2020) OMR60,000 260,000 Increase in closing inventory (2019) (units) Total Fixed Manufacturing Overhead 2020) Sold units (2020) Total Variable Manufacturing Overhead (2020) 45,000 Sales (2020) OMR220,000 Other Fixed Costs (2020) OMR250,000 OMR50,000 a) Assuming that the Fixed Manufacturing Overhead cost per unit is OMR2, calculate the Net Operating income under absorption costing for both 2019 and 2020