Kokomo Manufacturing produces snow shovels. The selling price per snow shovel is $29.00. There is no beginning inventory. Costs involved in production are: Direct material $5.00 Direct labor 3.00 Variable manufacturing overhead 2.00 Total variable manufacturing costs per unit $10.00 Fixed manufacturing overhead per year $223,100 In addition, the company has fixed selling and administrative costs of $155,200 per year. During the year, Kokomo produces 48,500 snow shovels and sells 43,490 snow shovels. Calculate the difference in full costing net income and variable costing net income without preparing either income statement. Difference in net income