Kirk Company gathered the following information for the year ended December 31, 2015:

Units produced 45,000
Units expected to be produced 45,000
Units sold 43,200
Direct labor $137,200
Direct materials used $126,400
Fixed selling and administrative expenses $51,000
Variable selling and administrative expenses $58,000
Fixed manufacturing overhead $83,250
Variable manufacturing overhead $73,900
Gross margin $171,200
Direct materials inventory, December 31, 2015 0
Direct materials inventory, December 31, 2014 0
Work-in-process inventory, December 31, 2015 0
Work-in-process inventory, December 31, 2014 0
Finished goods inventory, December 31, 2014 0

Required:

A) Under absorption costing, what is the cost of the finished goods inventory on December 31, 2015

B) Under variable costing, what is the cost of the finished goods inventory on December 31, 2015