GrayCell budgeted $390,000 of fixed manufacturing, which they allocated over an activity base of 1,000 units. They actually produced 2500 units, actually incurred $330,000 in fixed manufacturing overhead, and actually sold 2200 units.

Indicate the choice that correctly fills in the blank to this sentence:

GrayCells reported income under absorption costing will be ___________ than their reported income under variable costing.

(Provide the dollar value and whether the value is higher or lower with a "H" or "L")