Information from Hope Company's Records for the Year Ended December

Information from Hope Company's records for the year ended December 31,2015 is available as follows:
$\begin{array}{lr}\text { Net sales } & \$ 2,800,000 \\\text { Cost of goods manufactured: } & \\\text { Variable } & \$ 1,260,000 \\\text { Fixed } & \$ 630,000\\\text { Operating expenses: } & \\\quad \text { Variable } & \$ 196,000 \\\quad \text { Fixed } & \$ 240,000 \\\text { Units manufactured } & 70,000 \\\text { Units sold } & 60,000 \\\text { Finished goods inventory, 1/1/2015 } & \$ 0\end{array}$
Hope had no work-in-process inventories at either the beginning or end of 2015.
Required:
a.What would be Hope's finished goods inventory cost under the variable (direct)costing method at December 31,2015?
b.What would Hope's operating income be under the absorption costing method?