ABC Enterprises, which began operations on January 1 of 2018, produces scooters for kids. The beginning inventory of scooters for ABC is thus zero. The companys staff accidentally deleted some information from accounting records. Information related to activities in 2018 is as follows:

Beginning Inventory of scooters	0
Number of scooters produced	4,000 units
Number of scooters sold	3,000 units
Sales Revenue	$261,000
Variable Costs
Direct Materials	$15.00/unit produced
Direct Labor	$20.00/unit produced
Variable Manufacturing Overhead	$10.00/unit produced
Variable Selling and Administrative (S&A)	$11.00/unit sold
Annual Fixed costs
Fixed manufacturing OH	$12.00/unit produced
Fixed SnA	$13,000
Net income under variable costing	$33,000
Net income under absorption costing	$45,000

1. Using the absorption costing system, what is ABCs cost of goods sold during 2018?

2. Using the absorption costing system, what is ABC's dollar value of ending finished goods inventory in 2018?

3. Using absorption costing what is ABCs Net Operating Income before taxes for 2018?

4. What is ABCs total contribution margin on scooters sold for 2018?