Use the following to answer questions 6-7: Pane Inc. manufactures hair brushes that sell at wholesale for $2.50 per unit. Budgeted production in both 2018 and 2019 was 2,500 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations: 2021 2,500 3,000 2022 3,000 2,500 Units sold Units produced Costs: Direct materials per unit Direct labor per unit Variable factory overhead per unit Fixed factory overhead Variable selling per unit sold Fixed administrative $ 0.10 $ 0.10 $ 0.20 $ 0.20 $ 0.30 $ 0.30 $1,110.00 $ 1,100.00 $ 0.90 $ 0.90 $ 700.00 $ 700.00 6. Absorption costing operating income for 2018 is calculated to be: 7. Variable costing operating income for 2018 is calculated to be