Huron Chalk Company manufactures sidewalks chalk which it sells online by the box at $25 per unit.
Huron uses an actual costing system, which means that the actual costs of direct material, direct labor,
and manufacturing verhead are entered into the work-in-process inventory. The actual application rate for
manufacturing overhead is computed each year; actual manufcturing overhead is divided by actual
production (in units) to compute the application rate. Information for Huron's first two years of operations
is as follows:
		Year 1	Year 2
Sales (in units)		2,500	2,500
Production (in units)		3,000	2,000
Production Costs:
Variable manufacturing costs:		$10,500	$7,000
Fixed manufacturing overhead:		$21,000	$21,000
Selling and administrative expenses:
Variable:		$12,500	12,500
Fixed:		10,000	10,000

What was the total of all costs expensed on the operating income statement across both years under absorption costing and under variable costing?