Smith Company Gathered the Following Information for the Year Ended

Smith Company gathered the following information for the year ended April 30,2015:
$\begin{array}{ll}\text { Units produced } & 11,200 \\\text { Units expected to be produced } & 11,200 \\\text { Units sold } & 8,400 \\\text { Direct labor } & \$ 99,600 \\\text { Direct materials used } & \$ 155,000 \\\text { Fixed selling and administrative expenses } & \$ 64,800 \\\text { Fixed manufacturing overhead } & \$ 52,640 \\\text { Variable manufacturing overhead } & \$ 70,200 \\\text { Direct materials inventory, April 30,2015 } & 0 \\\text { Direct materials inventory, April 30,2014 } & 0 \\\text { Work-in-process inventory, April 30, 2015 } & 0 \\\text { Work-in-process inventory, April 30, 2014 } & 0 \\\text { Finished goods inventory, April 30, 2014 } & 0\end{array}$
Required:
A) Under variable costing, what is the cost of the finished goods inventory on April 30, 2015?
B) Under absorption costing, what is the cost of the finished goods inventory on April 30, 2015?