Langdon Company produced 8,600 units during the past year, but only 8,500 of the units were sold. The following additional information is also available.

Direct materials used		$88,100
Direct labor incurred		$28,000
Variable manufacturing overhead		$21,500
Fixed manufacturing overhead		$34,400
Fixed selling and administrative expenses		$69,500
Variable selling and administrative expenses		$12,000

There was no work in process inventory at the beginning and end of the year, nor did Langdon have any beginning finished goods inventory.

Finished Goods Inventory Cost- $1,600

Which costing method, absorption or variable costing, would show a higher net income for the year? By what amount? (Round intermediate calculations to 2 decimal places e.g. 10.25 and final answer to 0 decimal places, e.g. 2,510.)