Accustart Manufacturing produces snow shovels. The selling price per snow shovel is $28.00. There is no beginning inventory.

Costs involved in production:

Direct material $6.00

Direct labor $4.00

Variable manufacturing overhead $4.00

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Total variable manufacturing costs per unit $14.00

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Fixed manufacturing overhead per year $196,560

In addition, the company has a fixed selling and administrative cost of $170,900 per year. During the year, Accustart produces 50,400 shovels and sells 45,390 shovels.

Value of ending inventory (full costing) $89,679

Value of ending inventory (variable costing) $70,140

Difference in full costing net income and variable costing net income without preparing either income statement: $19,539

Cost of goods sold using full costing $812,481

Cost of goods sold using variable costing 635,480

What is net income using full costing 287,539

What is the net income using variable costing?