ZB Toys started 2017 with no inventories. During the year, their expected and actual production was 30,000 units, of which they sold 24,000 units at $50 each. Cost data for the year is as follows: (Click the con to view the cost data ) Calculate ZB Toys' operating income under (a) variable costing, and (b) absorption costing Explain why operating ncome differs under the two approaches Manufacturing costs incurred Variable $525.000 $ 372.000 Fixed Marketing costs incurred Variable Fixed 144.800 $ 77.400 Begin by calculating ZB Toys's operating income under (a) variable costing (If a box is not used in the table, leave the box empty, do not select a label or enter a zero) costs Operating income 185800 Now calculate ZB Toys's operating income under (b) absorption costing (If a box is not used in the table, leave the box empty, do not select a label or enter a zero) ned costs Gross 482 260200 Operating income Absorptionc treats it as a period cost osingtreatsfundsarendingingrostasadproductcon_e units in ending inventory Under absorption costing, these units have a foced manufacturing per unit. So the total foxed manufacturing cost in ending inventory under absorption cost of S costing, and not expensed as they would costing is $ Since these costs are inventoried under be under costing, operating income costing by S