Crane, Inc. is a company that manufactures and sells a single product. Unit sales for each of the four quarters of $2025$ are projected as follows.

$\backslash$table$[[$Quarter$,$Units$],[$First$,76,800],[$Second$,144,000],[$Third$,528,000],[$Fourth$,115,200],[$Annual total,$864,000]]$

Crane incurs variable manufacturing costs of $$0\mathrm{.}40$ per unit and variable nonmanufacturing costs of $$0\mathrm{.}35$ per unit. Crane will incur fixed manufacturing costs of $$691,200$ and fixed nonmanufacturing costs of $$1,036,800.$ Crane will sell its product for $$4$ per unit.

$($a$)$

Determine the amount of net income Crane will report in each of the four quarters of $2025,$ assuming actual sales are as projected and employing the integral approach to interim financial reporting. $($Ignore income taxes.$)$ Repeat the analysis under the discrete approach. $($Round answers to $0$ decimal places, e$8.5,125.$ Enter negative amounts using either a negative sign preceding the number eg$.-45$ or parentheses eg $(45).)$

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$],[\backslash$table$[[$Income before taxes$],[($Integral Approach$)]],$$$,$$$,$$$,$$