Gel Shell makes gel nail polish, which they sell for $18/bottle. Gel Shell has the following costs Gel Shell's Costs Type of Cost Amount Direct Materials $2/unit Direct Labor $3/unit Variable Overhead $4/unit Fixed Overhead $800,000/year Variable sales and administrative $1/unit Fixed sales and administrative $80,000/year In the current year, Gel Shell produced 160,000 bottles of nail polish and sold 170,000 bottles of nail polish. The ended the year with 30,000 unsold bottles of nail polish. 

How much is the difference between Gel Shell's absorption net income and variable net income?