Dave Kulkarni makes gas stoves. Each unit of gas stove sells for $3,000. For each gas stove, the costs of materials total $400, labor costs equal $700 and the fixed manufacutring cost per unit amounts to $1,000.Dave also incurs $130 per unit of variable selling expenses per stove, $50 per unit of variable manufacturing overhead costs and $200,000 of fixed selling costs. For the current year, Dave made 1,500 stoves and sold 1,400 stoves.

Type in only the numerical answer (No commas, $ sign or decimals in your answer) in the respective answer boxes for the following questions:

1) Under variable costing, the inventoriable cost per unit for each of the 100 stoves put into inventory = $

2) Under absorption costing, the inventoriable cost per unit for each of the 100 stoves put into inventory = $

3) Suppose Dave began the year with zero inventories of stoves. What is the difference between the incomes that would be reported under absorpotion costing and variable costing? The difference equals $