A The following information is available for Brooks Manufacturing: Finished goods inventory was 10,000 units at the beginning of the year and 8,000 units at the end of the year. The total variable costs per unit were $18. The fixed manufacturing overhead rate was based on total fixed manufacturing overhead costs of $300,000 and a planned production of 50,000 units. Variable selling and administrative costs per unit were $3. Total fixed selling and administrative costs were $100,000 or $2 per unit. Calculate the difference between absorption-costing net income and variable costing net income.