Grainger Company produces only one product and sells that product for $100 per unit. Cost information for the product is as follows:

Direct Material	$14	per Unit
Direct Labor	$24	per Unit
Variable Overhead	$4	per Unit
Fixed Overhead	$27,200

Selling expenses are $3 per unit and are all variable. Administrative expenses of $12,000 are all fixed. Grainger produced 4,000 units; sold 3,200; and had no beginning inventory.

A. Compute net income under

i. Absorption Costing $

ii. Variable Costing $

B. Which costing method provide higher net income? By how much?

The method provided more net income by $ .