Bonita Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows:

Units produced		19,200	pairs
Units sold		17,000	pairs
Selling price		$210.00	per pair

Production information:
Direct materials		$998,400
Direct labour		700,800
Variable manufacturing overhead		412,800
Fixed manufacturing overhead		796,800
Variable marketing costs		187,000
Fixed marketing costs		203,100

There was no beginning finished goods inventory.

Reconcile the difference in net income between the absorption-costing and normal-absorption-costing methods. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.)

Reconcile the difference in net income between the absorption-costing and normal-absorption-costing methods. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.)

Normal-costing net income		$enter a dollar amount
Additional fixed MOH deferred in ending inventory		enter a dollar amount
Absorption-costing net income		$enter a total amount