Analyzing Income under Absorption and Variable Costing

Variable manufacturing costs are $$108$ per unit, and fixed manufacturing costs are $$205,800.$ Sales are estimated to be $7,500$ units.

If an amount is zero, enter $"0".$ Round intermediate calculations to the nearest cent and your final answers to the nearest dollar.

a$.$ How much would absorption costing operating income differ between a plan to produce $7,500$ units and a plan to produce $9,800$ units?