just last part please

Sunland Company produced 9,600 units during the past year, but only 8,000 of the units were sold. The following additional information is also avaliable. There was no work in process inventory at the beginning and end of the year, nor did Sunland have any beginning finished goods inventory. What would be Sunland Company's finished goods inventory cost on December 31 under variable costing? (Round intermediate calculations to 2 decimal places eg. 10.25 and final answer to 0 decimal places, eg. 2,510.) Finished goods inventory cost Which costing method, absorption or variable costing, would show a higher net income for the year? By what amount? (Round intermediate calculations to 2 decimal ploces eg. 10.25 and final answer to 0 decimal places, eg, 2,510.) method would show a higher net income by $