Happy Millennium Company produced 140,000 units of product and sold 100,000units at selling price of $180 per unit during 2006. Variable costs totaled $7,000,000 of which 60% were manufacturing and 40% were marketing and administration. Fixed cost totaled $11,200,000 of which 50% were manufacturing cost and 50% were marketing and administrative. Assuming no ending material or work in process inventory:

A)The cost of finished goods inventory at Dec,31,2006 under variable cost is _____________

B)The cost of finished goods inventory at Dec 31,2006 under absorption costing is ___________

C)The operating income under variable costing is _________

D)The operating income under absorption costing is _________