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

2014 2015 Total

Units produced 12,290 8,310 20,600

Units sold 10,300 10,300 20,600

Selling price per unit $3,900 $3,900

Direct material per unit $870 $870

Direct labor per unit $1,600 $1,600

Variable manufacturing overhead per unit $203 $203

Fixed manufacturing overhead per year $2,482,580 $2,482,580

Fixed selling and administrative expense per year $1,406,700 $1,406,700

In its first year of operation, the company produced 12,290 units but was able to sell only 10,300 units. In its second year, the company needed to get rid of excess inventory (the extra 1,990 units produced but not sold in 2014), so it cut back production to 8,310 units.

A. Find the profit for both years using the full costing method.

B. Find the profit for both years using the variable costing method.