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

		2020		2021		Total
Units produced		12,000		8,000		20,000
Units sold		10,000		10,000		20,000
Selling price per unit		$4,000		$4,000
Direct material per unit		$800		$800
Direct labor per unit		$1,500		$1,500
Variable manufacturing overhead per unit		$300		$300
Fixed manufacturing overhead per year		$2,400,000		$2,400,000
Fixed selling and administrative expense per year		$1,500,000		$1,500,000

In its first year of operation, the company produced 12,000 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 2,000 units produced but not sold in 2020), so it cut back production to 8,000 units.

(a)

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