Easton Pump Company$$s planned production for the year just ended was $18,200$ units. This production level was achieved, and $20,500$ units were sold. Other data follow:

Direct material used $ $556,920$

Direct labor incurred $265,720$

Fixed manufacturing overhead $367,640$

Variable manufacturing overhead $194,740$

Fixed selling and administrative expenses $313,040$

Variable selling and administrative expenses $77,350$

Finished$-$goods inventory, January $13,100$ units

The cost per unit remained the same in the current year as in the previous year. There were no work$-$in$-$process inventories at the beginning or end of the year.

Required:

$1.$ What would be Easton Pump Company$$s finished$-$goods inventory cost on December $31$ under the variable$-$costing method? $($Do not round intermediate calculations.$)$

$2-$a$.$ Which costing method, absorption or variable costing, would show a higher operating income for the year?

$2-$b$.$ By what amount? $($Do not round intermediate calculations.$)$