Manta Ray Company manufactures diving masks with a variable cost of $21. The masks sell for $30. Budgeted fixed manufacturing overhead for the most recent year was $791,200. Actual production was equal to planned production. Required: State whether operating income is higher under variable or absorption costing and the amount of the difference in reported operating income under the two methods. Treat each condition as an independent case. (Do not round intermediate calculations.)

1.	Production	98,900	units
	Sales	96,700	units
2.	Production	92,000	units
	Sales	97,200	units
3.	Production	79,200	units
	Sales	79,200	units