Langdon Company produced 8,600 units during the past year, but only 8,200 of the units were sold. The following additional information is also available. Direct materials used Direct labor incurred Variable manufacturing overhead Fixed manufacturing overhead Fixed selling and administrative expenses Variable selling and administrative expenses $79,500 $29.500 $20,000 $51,600 $71,500 $8,000 There was no work in process inventory at the beginning and end of the year, nor did Langdon have any beginning finished goods inventory. (b) 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 eg. 10,25 and final answer to decimal places, e.g. 2,510.) Absorption Costing method would show a higher net income by $