Please show your work;)

Question 3: (15 points) Information taken from Collegiate Sporting Goods Company's records for the most recent year is as follows: $ Direct material used 624,000 Direct labour 430,000 Variable manufacturing overhead 170,000 Fixed manufacturing overhead 456,000 Variable selling and administrative costs 228,000 Fixed selling and administrative costs 86,000 Required: A. Assuming the company uses absorption costing, compute the inventoriable costs for the year. (8 points) B. Compute the year's inventoriable costs using variable costing. (7 points)