Campbell Company Gathered the Following Information for the Year Ended

Campbell Company gathered the following information for the year ended December 31,2015:
$\begin{array}{ll}\text { Units produced } & 45,000 \\\text { Units expected to be produced } & 45,000 \\\text { Units sold } & 43,200 \\\text { Direct labor } & \$ 137,200 \\\text { Direct materials used } & \$ 126,400 \\\text { Fixed selling and administrative expenses } & \$ 51,000 \\\text { Variable selling and administrative expenses } & \$ 58,000 \\\text { Fixed manufacturing overhead } & \$ 83,250 \\\text { Variable manufacturing overhead } & \$ 73,900 \\\text { Direct materials inventory, December 31, 2015 } & 0 \\\text { Direct materials inventory, December 31, 2014 } & 0 \\\text { Work-in-process inventory, December 31, 2015 } & 0 \\\text { Work-in-process inventory, December 31, 2014 } & 0 \\\text { Finished goods inventory, December 31, 2014 } & 0\end{array}$
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?