The following information is available for Cinrich Pools, a manufacturer of above-ground swimming pool kits:

		2020		2021		Total
Units produced		11,800		7,800		19,600
Units sold		9,800		9,800		19,600
Selling price per unit		$4,230		$4,230
Direct material per unit		$760		$760
Direct labor per unit		$1,400		$1,400
Variable manufacturing overhead per unit		$314		$314
Fixed manufacturing overhead per year		$2,301,000		$2,301,000
Fixed selling and administrative expense per year		$1,601,300		$1,601,300

In its first year of operation, the company produced 11,800 units but was able to sell only 9,800 units. In its second year, the company needed to get rid of excess inventory (the extra 2,000 units produced but not sold in 2020), so it cut back production to 7,800 units.

Calculate profit for both years using full costing. (Round cost per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g.125.)

		2020		2021
Net profit		$enter a dollar amount rounded to 0 decimal places		$enter a dollar amount rounded to 0 decimal places