Start Me Up Incorporated manufactures a caffeinated energy drink that sells for $4.30 each. The results for its first year of operations appear in the table below: Number of drinks produced Number of drinks sold Direct materials per drink Projections 49,000 46,200 $ 0.58 Direct labor per drink Variable manufacturing overhead per drink Total fixed manufacturing overhead Total fixed selling and administrative costs $ 0.28 $ 0.18 $ 30,380 $ 51,500 Required: 1. Compute the operating income for the first year under full costing. 2. Compute the operating income for the first year under variable costing. (For all requirements, do not round intermediate calculations.) 1. Operating income for the first year under full costing 2. Operating income for the first year under variable costing