Current Attempt in Progress Cullumber Company produced 9,600 units during the past year, but only 8,300 of the units were sold. The following additional information is also avallable. There was no work in process inventory at the beginning and end of the vear, nor did Cul lumber have any beginning finished goods imventory. What would be Cullumber Companyss finished goods inventory cost on December 31 under variable costing? (Round intermediate colcilations to 2 decimal places es. 10.25 and finai anwer to 0 decimal piaces, eg 2.510) Finished poodsimentory cost Which costing method, absorption or variable costing, would show a higher net income for the year? By what amount? (Round intermediate calculations to 2 decimal ploceses. 10.25 and fingl answer to 0 decimal places, es 2,510. method would show a higher net income by $