Just need the difference in reported income, the last question only please.

Easton Pump Company's planned production for the year just ended was 18,400 units. This production level was achieved, and 21,300 units were sold. Other data follow: Direct material used Direct labor incurred Fixed manufacturing overhead Variable manufacturing overhead Fixed selling and administrative expenses Variable selling and administrative expenses Finished-goods inventory, January 1 $539,120 268,640 382,720 171,120 307,280 111,320 3,700 units The cost per unit remained the same in the current year as in the previous year. There were no work-in-process inventories at the beginning or end of the year. Required 1. What would be Easton Pump Company's finished-goods inventory cost on December 31 under the variable-costing method? (Do not round intermediate calculations.) 2-a. Which costing method, absorption or variable costing, would show a higher operating income for the year? 2-b. By what amount? (Do not round intermediate calculations.) 1. Finished-goods inventory cost S 2 42,560 Higher operating income method Variable costing 2 Difference in reported income