Having issues with coming up with cost of goods sold under variable (direct) costing

Information from Jacob Perez Companys records is available as follows for the year ended December 31, 20X1:

Net sales	$	1,600,000
Cost of goods manufactured:
Variable	$	800,000
Fixed		352,000
Operating expenses:
Variable	$	78,000
Fixed		150,000
Units manufactured		80,000
Units sold		55,000
Finished goods inventory, 1/1/20X1		None

No work-in-process inventories existed at the beginning or end of 20X1.

Required:

1. What would be Perezs finished goods inventory and cost of goods sold under the variable (direct) costing method at December 31, 20X1?
2. Under the absorption costing method, what would Perezs operating income be? (Do not round intermediate calculations.)
3. Calculate Jacob Perez Companys cost of goods sold and ending inventory under absorption costing. (Do not round intermediate calculations.)