Can you help me find the difference in this accounting calculation?

Manta Ray Company manufactures diving masks with a variable cost of $29 The masks sell for $38. Budgeted fixed manufacturing overhead for the most recent year was $860,000. Actual production was equal to planned production. Required: State whether operating income is higher under variable or absorption costing and the amount of the difference in reported income under the two methods. Treat each condition as an independent case. (Do not round intermediete calculations.) 1. Productian 2. Production 3, Production Sales Sales Sales 187,500 units 184 500 units 100,00e units 106,900 units 80,a00 units 80,800 units