Mini$-$Exercise $13-7($Static$)$ Variable versus absorption costing LO $13-8$ The following cost behavior pattern describes anticipated manufacturing overhead costs for $\backslash (2022$: $\backslash$$ $240,000+\backslash$$ $8/$ u n i t $\backslash ).$ During the year, $30,000$ units were produced and $28,000$ units were sold. Required: $1.$ Calculate the manufacturing overhead unit cost for $2022$ using variable costing and absorption costing. $2.$ Calculate the difference in operating income for $2022$ using variable costing versus absorption costing. Complete this question by entering your answers in the tabs below. Calculate the difference in operating income for $2022$ using variable costing versus absorption costing. $\backslash$$ $223,984$