The Following Data Relate to Ventura Company, a New Corporation

The following data relate to Ventura Company, a new corporation, during a period when the firm produced and sold 100,000 units and 90,000 units, respectively: $$\begin{array} { l r } \text { Direct materials used } & \$ 400,000 \\\text { Direct labor } & 200,000 \\\text { Fixed manufacturing overhead } & 250,000 \\\text { Variable manufacturing overhead } & 120,000 \\\text { Fixed selling and administrative expenses } & 300,000 \\\text { Variable selling and administrative expenses } & 45,000\end{array}$$
The company met its original planned production target of 100,000 units. There were no variances during the period, and the firm's selling price is $15 per unit.
Required:
A. What is the cost of Ventura's end-of-period finished-goods inventory under the variable-costing method?
B. Calculate the company's variable-costing income.
C. Calculate the company's absorption-costing income.