Shephard Corporation manufactures dining carts for airlines. The company uses variable costing for internal management reports and absorption costing for external reporting. The company has the following (incomplete) data related to inventory and income:

Beginning Inventory (units)	200	-	e.
Ending inventory (units)	a.	b.	f.
Variable Costing net operating income	$260,000	d.	$320,000
Absorption Costing net operating income	c.	$300,000	g.

The company's fixed manufacturing overhead was constant over the 3 years at %500,000. Production was also constant over the 3 year period at 2,000 units per year. Sales (in units) were as follows: 1,800 units in 2013; 2,200 units in 2014; 2,200 units in 2015.

1. Find the missing amounts indicated by the letters in the table above.