The fоllоwing infоrmаtion pertаins to Q 2 аnd 3 below. Ford Motor Company planned and actually manufactured 180,000 units of its single product in 2026, its first year of operation. Variable manufacturing cost was $28 per unit produced. Variable operating, nonmanufacturing, cost was $7 per unit sold. Planned and actual fixed manufacturing costs were $720,000. Planned and actual fixed operating, nonmanufacturing, costs totaled $360,000. Ford sold 140,000 units of product at $55 per unit. Ford’s 2026 operating income using variable costing is: