GrayCell budgeted $390,000 of fixed manufacturing, which they allocated over an activity base of 8,000 units. They actually produced 2700 units, actually incurred $330,000 in fixed manufacturing overhead, and actually sold 3000 units.

GrayCell's reported income under absorption costing minus their income under variable costing will be what amount?

If they produced less than the sold, assume the units drawn from inventory have the same cost as units produced this period.