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

2014	2015	Total
Units produced	11,160	8,840	20,000
Units sold	10,000	10,000	20,000
Selling price per unit	$4,020	$4,020
Direct material per unit	$830	$830
Direct labor per unit	$1,600	$1,600
Variable manufacturing overhead per unit	$307	$307
Fixed manufacturing overhead per year	$2,388,240	$2,388,240
Fixed selling and administrative expense per year	$1,522,200	$1,522,200

In its first year of operation, the company produced 11,160 units but was able to sell only 10,000 units. In its second year, the company needed to get rid of excess inventory (the extra 1,160 units produced but not sold in 2014), so it cut back production to 8,840 units.

Calculate profit for both years using full costing ( net profit: 2014? 2015?)

Calculate profit for both years using variable costing ( net profit: 2014? 2015?)