Variable manufacturing costs are $$71$ per unit, and fixed manufacturing costs are $$96,900.$ Sales are estimated to be $3,800$ units.

If an amount is zero, enter $"0".$ Round intermediate calculations to the nearest cent and your final answers to the nearest dollar.

a$.$ How much would absorption costing operating income differ between a plan to produce $3,800$ units and a plan to produce $5,700$ units?

fill in the blank $1$ of $1$$

b$.$ How much would variable costing operating income differ between the two production plans?

$fill in the blank $1$ of $1$