COMPANY produces only one product which sells for $97 each. At the beginning of February, the company had 500 units in its beginning finished goods inventory. Over the month, it completed the production of 8,400 units and by the end of February it had 400 units in its finished goods inventory. The only non-manufacturing cost for COMPANY is selling and administrative cost which comprises of a fixed component of $161,500 each month and a variable component of $11 per unit sold. Production of each unit requires $20 for direct materials and $37 for direct labor. The production of each unit is also associated with a $1 cost of indirect materials. Other fixed elements of manufacturing overhead such as factory rent constitute $67,200 each month. COMPANY produces the same number of units every month, although sales may vary from month to months. All costs have been constant from months to months. Determine the operating income for the month of February under absorption costing and variable costing. Input the difference for the two income figures as a positive figure if the absorption costing income yields a higher number than the variable costing income. Input the difference for the two income figures as a negative figure if the absorption costing income yields a lower number than the variable costing income. (Round off to two decimal places for any answer with decimal places.)