ZXCV Corporation has the following standard cost and production data for the year 2021. In profit or loss calculation, normal capacity is equal to actual production:

Unit Sales Price 300

Unit variable cost of production 150

Unit fixed overhead 50

Unit variable expense 20

Unit fixed expense 15

Beginning Inventory 6,000 units

Normal Capacity 15,000 units

Sales 17,000 units

Compute the profit or loss using absorption costing and variable costing