The following information relates to Drexler Inc.$$s Year $3$ financials:

Direct labor $$420,000$

Direct materials$210,000$

Variable overhead$205,000$

Fixed overhead$355,000$

Variable SG&A expenses$150,000$

Fixed SG&A expenses$195,000$

Year $3$ period costs for Drexler, under both the absorption and variable cost methods, will be