The following cost behavior pattern describes anticipated manufacturing overhead costs for 2022: $347,100 + $9.8/unit. During the year, 39,000 units were produced and 36,550 units were sold.

1. Calculate the manufacturing overhead unit cost for 2022 using variable costing and absorption costing.

Unit cost using variable costing =

Unit cost using absorption coasting =

2. Calculate the difference in operating income for 2022 using variable costing versus absorption costing.

Difference =