Lindsay Company reported the following information for the first three years of operations.

Units produced (year 1, Year 2 Year 3 respectively) 8,000 10,000 12,000

Units sold (year 1, Year 2 Year 3) respectively) 6,000 11,000 9,000

Variable production cost per unit (year 1, Year 2 Year 3) respectively $5 $5 $5

Fixed production cost (year 1, Year 2 Year 3 respectively) $24,000 $24,000 $24,000

Variable selling cost per unit (year 1, Year 2 Year 3 respectively) $2 $2 $2

Fixed selling cost (year 1, Year 2 Year 3 respectively $16,000 $16,000 $16,000

Normal overhead base (in units) (year 1, Year 2 Year 3 respectively 10,000 12,000 8,000

Assume fixed overhead is applied based on the normal overhead base for each year.

If the company had an operating income of $14,000 in Year 2 under variable costing, what was their operating income under absorption costing in Year 2?

If the company had an operating income of $45,600 in Year 3 under absorption costing, what was their operating income under variable costing in Year 3?