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

		2017		2018		Total
Units produced		12,020		7,780		19,800
Units sold		9,900		9,900		19,800
Selling price per unit		$3,830		$3,830
Direct material per unit		$830		$830
Direct labor per unit		$1,400		$1,400
Variable manufacturing overhead per unit		$286		$286
Fixed manufacturing overhead per year		$2,596,320		$2,596,320
Fixed selling and administrative expense per year		$1,634,900		$1,634,900

1.Calculate profit for both years using full costing.

2017 2018

net income

2.Calculate profit for both years using variable costing.

2017 2018

net income