Pandora Brewing Company$$s planned production for the year just ended was $21,600$ units. This production level was achieved, but only $19,700$ units were sold. Other data follow:

Direct material used $ $645,840$

Direct labor incurred $336,960$

Fixed manufacturing overhead $442,800$

Variable manufacturing overhead $216,000$

Fixed selling and administrative expenses $367,200$

Variable selling and administrative expenses $130,680$

Finished$-$goods inventory, January $1$ None

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 Pandora Brewing Company$$s finished$-$goods inventory cost on December $31$ under the variable$-$costing method?

Note: 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?

Note: Do not round intermediate calculations.