For 2017, Rockford, Inc., had sales of 150,000 units and production of 200,000 units. Other information for the year included:

Direct Manufacturing labor $197,500

Variable Manufactuing overhead $100,000

direct materials $ 160,000

variable selling expenses $100,000

fixed administrative expenses $100,000

fixes manufacturing overhead $250,000

There was no begining inventory

compute the ending finished goods inventory under both absorption and varaiable costing.