Daniel needs to show his supervisor how COGS, as reported on the company's income statement, might differ depending on the costing system used. Regardless of which inventory costing system the company uses, standard costs are incorporated into the analysis. The variable manufacturing and variable operating costs were $17 per unit and $5 per unit, respectively. Budgeted and actual fixed-MOH cost was $19,800, while fixed operating costs were $14,100. The company budgeted for 1,800 units but produced and sold 2,000 units this year. Any fixed-MOH volume variance is to be written off directly to COGS. Daniel knew there were no variable cost variances. Show the COGS that would be presented on the company's income statement under (a) variable costing and (b) absorption costing