Pandora Brewing Company$$s planned production for the year just ended was $21,600$ units. This production level was achieved, but only $18,200$ units were sold. Other data follow:

Direct material used $ $667,440$

Direct labor incurred $328,320$

Fixed manufacturing overhead $462,240$

Variable manufacturing overhead $198,720$

Fixed selling and administrative expenses $371,520$

Variable selling and administrative expenses $98,280$

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.