During 2005, C \& R Industries, Inc., produced 10,000 units and sold 8,000 units of its product. It began 2005 with no units in its finished goods inventory. The ending balance in finished goods inventory was \(\$ 18,000\) using absorption costing and \(\$ 6,000\) using variable costing. What was the total fixed manufacturing overhead cost for 2005? What was the difference in net income for the year if variable costing is used rather than absorption costing?