Shopgirl Company's actual costing records for the year ended December 31 are shown below. There was no finished goods inventory at January 1, and there were no work-in-process inventories at the beginning and end of the year.

Net Sales: $1,280,000

Cost of Goods Manufactured: Variable = $630,000 ----- Fixed = $315,000

Operating Expenses: Variable = $98,000 ----- Fixed $140,000

Units Manufactured = 70,000

Units Sold = 60,000

what are the operating income for this year under the direct costing method and the absorption costing method?