Please help with this accounting calculation. Thanks

Easton Pump Company's planned production for the year just ended was*& GO0 Units This production level was achieved, and 20.800 units were sold. Other date follow Direct material used Direct Labor Incurred Fixed manufacturing overhead 384 , 80 0 Variable manufacturing overhead 194 , 250 Fixed selling and administrative expenses 308, 950 Variable selling and administrative expenses 86. 025 Finished - goods inventory , January 1 3. 0Be 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 . 1. What would be Easton Pump Company's finished-goods inventory cost on December BY under the variable - costing method ? 100 not round intermediate calculations . ) 2 - 0. Which costing method , absorption or variable costing , would show a higher operating income for the year ?` 2- 6. By what amount ? ( Do not round intermediate calculations ."