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

		2014		2015		Total
Units produced		11,430		8,770		20,200
Units sold		10,100		10,100		20,200
Selling price per unit		$3,880		$3,880
Direct material per unit		$740		$740
Direct labor per unit		$1,500		$1,500
Variable manufacturing overhead per unit		$363		$363
Fixed manufacturing overhead per year		$2,125,980		$2,125,980
Fixed selling and administrative expense per year		$1,538,700		$1,538,700

In its first year of operation, the company produced 11,430 units but was able to sell only 10,100 units. In its second year, the company needed to get rid of excess inventory (the extra 1,330 units produced but not sold in 2014), so it cut back production to 8,770 units.

Calculate profit for both years using full costing and variable costing.