Daisy Chain Company incurred the following costs while producing 500 units. There are no beginning inventories.

Direct Materials	$10 per unit
Direct Labor	$25 per unit
Variable Manufacturing Overhead	$15 per unit
Total Fixed Manufacturing Overhead	$10,000
Variable Selling and Admin Costs	$5 per unit
Total Fixed Selling and Admin Costs	$7,500

When answering the two questions below, enter your answer using only numeric amounts, rounded to the nearest dollar (no dollar signs and no commas).

1. What is operating income using variable costing if 450 units are sold for $100 each? $

2. What is the ending balance in Finished Goods Inventory using variable costing if 450 units are sold?