GrayCell is in their first year of operations.

GrayCell budgeted $40,000 of fixed manufacturing overhead, which they allocated over an activity base of 1,000 units. They actually produced 855 units, actually incurred $44,881 in fixed manufacturing overhead, and actually sold 1,027

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