4.. Peak Manufacturing produces snow blowers. The selling price per snow blower is $100. Costs involved in production are:

Direct material per unit $20

Direct labor per unit 12

Variable manufacturing overhead per unit 10

Fixed manufacturing overhead per year $148,500

In addition, the company has fixed selling and administrative costs of $150,000 per year. During the year, Peak produces 45,000 snow blowers and sells 30,000 snow blowers. Ignoring taxes, how much will full costing profit differ from variable costing profit?