Mini-Exercise 137 (Algo) Variable versus absorption costing LO 138 The following cost behavior pattern describes anticipated manufacturing overhead costs for 2022 : $309,600+$9.2/ unit. During the year, 36,000 units were produced and 33,700 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 manufacturing overhead unit cost for 2022 using variable costing and absorption costing. Note: Enter your answer rounded to 2 decimal places