The following data relate to Santa Mia, Incorporated, a new company: Planned and actual production 200,000 units Sales at $48 per unit 170,000 units Manufacturing costs: Variable $18 per units Fixed $ 840,000 Selling and administrative costs: Variable $7 per units Fixed $ 925,000 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.