On January 1 of the current year, Anderson Corporation commenced operations and operated its plant at 100% capacity during January. The following data summarized the results for January:

Units produced: 25,000 units

Units sold ($80 per unit): 21,000 units

Manufacturing costs:

variable man costs: $575,000

fixed man costs: 200,000

selling and administrative expenses:

variable selling and admin: $210,000

fixed selling and admin: $252,000

-calculate the value of ending inventory using absorption costing

-calculate the value of ending inventory using variable costing