More than 2,200 people died in the Johnstown Flood, a disaster that horrified and fascinated newspaper readers all over the world in 1889. On May 31 of that year, torrential rains broke the structurally deficient South Fork Dam, sending a 40-foot-high wall of water thundering down the Conemaugh Valley at 40 mph.

The Johnstown Flood Museum, located in Johnstown, Pennsylvania, is dedicated to presenting historical information on the flood. To raise funds, the museum produces two types of key chains, one in the Flood design and the other in the Dam design. Machine minutes (mm) are used to assign fixed manufacturing overhead to products. Costs and production levels at normal volume are:

FloodDam

Variable costs/unit$ 4.20$ 5.10

Units produced and sold30,00020,000

Machine minutes per unit2.00 mm/unit3.00 mm/unit

Current inventoryzerozero

Sales price per unit$12.00$11.50

Budgeted fixed manufacturing overhead is $258,000. The 2020 master budget forecasts that Flood inventories will increase by 3,095 units and Dam inventories will increase by 1,031 units.

How much greater is budgeted 2020 pre-tax income using full absorption costing rather than variable costing? Please round your answer to the nearest dollar, and do not enter the $ sign. If pre-tax income is the same, then please enter 0 as your answer.