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

Units produced	20,000
Units sold	17,000
Unit sales price	$ 220
Manufacturing Cost per Unit
Direct materials	$ 20
Direct labor	25
Variable manufacturing overhead	17
Fixed manufacturing overhead ($400,000/20,000)	20
Full manufacturing cost per unit	$ 82
Nonmanufacturing Costs
Variable selling expenses	$ 101,000
Fixed general and administrative expenses	53,000

How much greater will Jasper Enterprises' net operating income be under full absorption costing than under variable costing?

• $400,000

• $340,000

• $342,600

• $60,000