The Atalia Corp. sells bicycle helmets for $56 each. The variable manufacturing costs per unit total $20 per unit (direct material, direct labor and manufacturing overhead). The total fixed manufacturing overhead is $15,000. For selling and administrative costs, variable S&A is $1 per unit and fixed S&A is $25,000. Atalia produced 5,000 units and sold 4,000 units.

The absorption costing NOI is _________, and the variable costing NOI is _________