Huskie Company produces footballs. It incurred the following costs this year:

Direct materials $ 75,000

Direct labour 80,000

Fixed manufacturing overhead 125,000

Variable manufacturing overhead 60,000

Fixed selling and administrative expenses 90,000

Variable selling and administrative expenses 33,000

1. What are the total product costs for the company under absorption costing?

2. What are the total product costs for the company under variable costing?