Delta Company provided the following information for the current year: Beginning inventory 26581 units Variable manufacturing overhead cost in the beginning inventory $39368 Variable manufacturing overhead cost in the ending inventory $33441 Variable manufacturing overhead cost in production $99064 Fixed manufacturing overhead cost in production $811188 Fixed manufacturing overhead cost per unit of production $7.75 Ending inventory 36153 units Compute the difference in the operating incomes under the absorption costing and the variable costing methods