Jasper Enterprises had the following cost and production information for April:

Units Produced	20,000
Units Sold	17,000
Unit Sales Price	$200
Manufacturing Cost Per Unit
Direct Material	$50
Direct Labor	$25
Variable Manufacturing Overhead	$10
Fixed Manufacturing Overhead	($400,000/20,000) = $20
Full Manufacturing Cost Per Unit	$105
Non manufacturing Costs
Variable Selling Expenses	$80,000
Fixed General and Administrative Costs	$75,000

How much greater will Jasper Enterprises' profit be under absorption costing than under variable costing?

		$315,000
		$400,000
		$60,000
		$340,000