Indiga, Inc. is a company that manufactures and sells a single product. Unit sales for each of the four quarters of $2025$ are projected as follows.

$\backslash$table$[[$Quarter$,,$Units$],[$First$,,67,200],[$Second$,,126,000],[$Third$,462,000,],[$Fourth$,100,800,],[$Annual total,$756,000,]]$

Indigo incurs variable manufacturing costs of $$0\mathrm{.}30$ per unit and variable nonmanufacturins cos $1$ of $$0\mathrm{.}35$ per unit. Indizo will incur foxed manufacturing costs of $$604,800$ and fixed nonmanufacturing costs of $$907,200.$ Ind igo will sell its product for $$4$ per unit.

Determine the amount of net income Indigo will report in each of the four quarters of $2025,$ assuming actual sales are as projected and employing the integral approach to interim financial reporting. $($Ignore income taxes.$)$ Repeat the analysis under the discrete approach $($Round orswers to O decimal places, es $5,125.$ Enter nesat he omounts using dither a negatlve slar precedirg the numberes. $-45$ or parentheseses. $(45).)$

$\backslash$table$[[,,1$stQuarter,,$2$nd Quarter,$3$rd Quarter,$],[\backslash$table$[[$Income before taxes$],[($integral Approach$)]],$$$,,$$$,,$$$,$$