How much fixed manufacturing overhead is in ending inventory under full costing?

Q: Fixed manufacturing overhead in ending inventory

Value of ending inventory full costing: $83,700

Value of ending inventory variable costing: $ 59,400

Compare this amount to the difference in the net incomes $-24,300

Q: The amount of fixed manufacturing overhead in ending inventory under full costing is equal to, greater to, Less then the difference in net income between full costing and variable costing.