The following data are available for Marble Hill Factory for the year ended 31 December 2020.

Sales:	24,000 units at $50 each
Expected and actual production:	30,000 units
Manufacturing costs incurred, in the production of 30,000 units:
Variable:	$525,000
Fixed:	$372,000
Non-manufacturing costs incurred in the production of 30,000 units:
Variable:	$144,800
Fixed:	$77,400
Beginning inventories:	none

REQUIRED:

A) Determine operating income using the variable-costing approach.

B) Determine operating income using the absorption-costing approach.