1. GoalGoalGoal, Inc. a producer of soccer goals reported the following information for the month of October 2020:

Sales price per unit	$115 per unit
Manufacturing costs incurred this period:
DM	$30 per unit
DL	$10 per unit
Variable OH	$15 per unit
Fixed OH	$500,000 per month
Non-Manufacturing (i.e. Selling and Administrative) costs incurred this period:
Variable S&A	$4 per unit
Fixed S&A	$195,000 per month
Units in finished goods inventory, beginning of the month	0 units
Units produced this month	20,000 units
Units sold this month	19,300 units

1. Calculate the value of the units in ending inventory as of 10/31/2020 using absorption costing.
2. Calculate the value of the units in ending inventory as of 10/31/2020 using variable costing.