The following data relate to Santa Mia, Inc., a new company:

Planned and actual production $165,000$ units

Sales at $$46$ per unit $,129,000$ units

Manufacturing costs

Variable $$17$ per unit

Fixed $$610,500$

Selling and administrative costs:

Variable $$7$ per unit

Fixed $$939,000$

There were no variances during the period.

Required:

A$.$ Determine the number of units in the ending finished$-$goods inventory.

B$.$ Calculate the cost of the ending finished$-$goods inventory under $(1)$ variable costing and $(2)$ absorption costing.

C$.$ Determine the company's variable$-$costing income.

D$.$ Determine the company's absorption$-$costing income.