The following cost behavior pattern describes anticipated manufacturing overhead costs for 2019 $321,900 + $94/unit During the year 37,000 units were produced and 34,650 units were sold Required: --1. Calculate the manufacturing overhead unit cost for 2019 using variable costing and absorption costing (Enter your answer rounded to 2 decimal places.) Variable conting Absorption costing Unit cost 0-2. 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 os positive value.) Difference