Danping Corporation, a calendar year taxpayer, sells lawn furniture through big box stores. It manufactures some of the furniture and imports some from unrelated foreign producers. For tax year 2015, Danping's records reveal the following information: Furniture Sold Manufactured Imported Gross receipts $2,600,000 $1,600,000 Danping also has selling and marketing expenses of $700,000 and administrative expenses of $300,000. Danping's records do not identify its CGS (as between manufactured and imported furniture) but reflect an unallocated amount of $1,950,000. Further assume that Danping is qualified to (and does) use the small business simplified method of allocating CGS and other expenses. Determine Danping's QPAI and DPAD. In your computations, carry out division to six decimal places. Round the final answers to the nearest dollar. a. Danping's QPAI is $ . b. Danping's DPAD is $ .