Not sure why 1. Finished Goods is wrong, can someone help.

Easton Pump Company's planned production for the year just ended was 18,300 units. This production level was achieved, and 21,600 units were sold. Other data follow: Direct material used Direct labor incurred Fixed manufacturing overhead Variable manufacturing overhead Fixed selling and administrative expenses Variable selling and administrative expenses Finished-goods inventory, January 1 $538,020 259,860 387,960 184,830 311,100 85,095 3,900 units The cost per unit remained the same in the current year as in the previous year. There were no work-in-process inventories at the beginning or end of the year. Required: 1. What would be Easton Pump Company's finished-goods inventory cost on December 31 under the variable-costing method? (Do not round intermediate calculations.) 2-a. Which costing method, absorption or variable costing, would show a higher operating income for the year? 2-b. By what amount? (Do not round intermediate calculations.) Answer is complete but not entirely correct. 44,940 X Finished-goods inventory cost Higher operating income method Difference in reported income Variable costing $ 69,960