GrayCell has been operating for many years now. In some years, GrayCell produces mc sell leftover inventory from the prior year$).$

Every year GrayCell budgets $$40,000$ of fixed manufacturing overhead, which they allo $973$ unit's, actually incurred $$43,657$ in fixed manufacturing overhead, and actually solc

Calculate the difference between absorption and variable income for GrayCell. If absor number. If absorption income is lower than variable income, write your answer as a neg