Easton Pump Company's planned production for the year just ended was $19,300$ units. This production level was achieved, and $21,200$

units were sold. Other data follow:

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:

What would be Easton Pump Company's finished$-$goods inventory cost on December $31$ under the variable$-$costing method?

Note: 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?

Note: Do not round intermediate calculations.