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		$4,260		$4,260
Direct material per unit		$900		$900
Direct labor per unit		$1,500		$1,500
Variable manufacturing overhead per unit		$342		$342
Fixed manufacturing overhead per year		$2,187,360		$2,187,360
Fixed selling and administrative expense per year		$1,596,100		$1,596,100

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. (Round cost per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g.125.)

Calculate profit for both years using variable costing.