Mark needs to show his supervisor how COGS, as reported on the company's income statement, might differ depending on the costing

system used. Regardless of which inventory costing system the company uses, standard costs are incorporated into the analysis. The

variable manufacturing and variable operating costs were $$18$ per unit and $$4$ per unit, respectively. Budgeted and actual fixed$-$MOH

cost was $$22,000,$ while fixed operating costs were $$13,800.$ The company budgeted for $2,000$ units but produced and sold $2,500$ units

this year. Any fixed$-$MOH volume variance is to be written off directly to COGS. Mark knew there were no variable cost variances.

Show the COGS that would be presented on the company's income statement under $($a$)$ variable costing and $($b$)$ absorption costing.