Pandora Pillow Company's planned production for the year just ended was 21,200 units. This production level was achieved, but only 19,800 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 $652,960 318,00e 428,240 233,200 356,16 109,180 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 Pillow 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 the operating income differs between the costing methods, absorption or variable costing? (Do not round intermediate calculations.)