Davis Corporation manufactures a variety of products. The following data pertains to the company's operations over the last two years:

Variables costing net operating income, 2013	$55,800
Variables costing net operating income, 2014	$74,500
Inventory (units), January 1st, 2013	10,000
Inventory (units), December 31st, 2013	13,600
Inventory (units), December 31st, 2014	12,100
Production (units) per year for 2013 and 2014	100,000

1. Determine the absorption costing net operating income for 2013, please show your work.

2. Determine the absorption costing net operating income for 2014, please show your work.