The following cost behavior pattern describes anticipated manufacturing overhead costs for 2019: $441,600 + $11.2/unit. During the year, 46,000 units were produced and 43,200 units were sold. Required: e-1. Calculate the manufacturing overhead unit cost for 2019 using variable costing and absorption costing. (Enter your answer rounded to 2 decimal places.) Variable costing Absorption costing Unit cost a-2. Calculate the difference in operating income for 2019 using variable costing versus absorption costing. (Round your intermediate values to 2 decimal places. Enter your answer as positive value.) Difference