Delta Company provided the following information for the current year:

Beginning inventory 21047 units

Variable manufacturing overhead cost in the beginning inventory $38788

Variable manufacturing overhead cost in the ending inventory $34884

Variable manufacturing overhead cost in production $104506

Fixed manufacturing overhead cost in production $800875

Fixed manufacturing overhead cost per unit of production $7.35

Ending inventory 36893 units

Compute the difference in the operating incomes under the absorption costing and the variable costing methods.