Delta Company provided the following information for the current year:

Beginning inventory 26955 units

Variable manufacturing overhead cost in the beginning inventory $38359

Variable manufacturing overhead cost in the ending inventory $31325

Variable manufacturing overhead cost in production $102203

Fixed manufacturing overhead cost in production $786679

Fixed manufacturing overhead cost per unit of production $8.58

Ending inventory 37552 units

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