The Following Data Relate to CrossTime Incorporated Which Began Operations

The following data relate to CrossTime Incorporated which began operations on January 1, 2012: $\begin{array}{l}\begin{array}{lll}\text { Planned and actual production} \\\text { Sales at \$ 48 per unit} \\\text { Manufacturing costs:} \\\text { Variable} \\\text { Fixed} \\\text { Selling and administrative costs:} \\\text { Variable} \\\text { Fixed} \\\end{array}\begin{array}{lll}300,000 units\\270,000 units\\\\\$ 20 per unit\\\$ 900,000 \\\\ \$ 10\\\$ 900,000\\\end{array}\end{array}$

There were no variances during the period.
Required:
A. Determine the number of units in the ending finished-goods inventory at December 31, 2012.
B. Calculate the cost of the ending finished-goods inventory at December 31, 2012 under (1) variable costing and (2) absorption costing.
C. Determine CrossTime's variable-costing net income.
D. Determine CrossTime's absorption-costing net income.