VJ Toys started 2020 with no inventories. During the year, their expected and actual production was 28,000 units, of which they sold 22,400 units at $60 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.) Data table