VJ Toys started $2020$ with no inventories. During the year, their expected and actual production was $32,000$ units, of which they sold $22,400$ units at $$70$ each. Cost data for the year is as follows: $($Click the icon to view the cost data.$)$

Calculate VJ Toys' operating income under $(1)$ variable costing, and $(2)$ absorption costing. Explain why operating income differs under the two approaches.

Begin by calculating VJ Toys' operating income under $(1)$ variable costing. $($If an input field is not used in the table, leave the input field empty; do not select a label or enter a zero.$)$

$\backslash$table$[[$Revenues$,$$$,1,568,000$