Oak Mart, a producer of solid oak tables, reports the following data from its second year of business.

Sales price per unit	$	330	per unit
Units produced this year		110,000	units
Units sold this year		113,000	units
Units in beginning-year inventory		3,000	units
Beginning inventory costs
Variable (3,000 units $140)	$	420,000
Fixed (3,000 units $75)		225,000
Total	$	645,000
Manufacturing costs this year
Direct materials	$	48	per unit
Direct labor	$	60	per unit
Overhead costs this year
Variable overhead	$	3,400,000
Fixed overhead	$	7,000,000
Selling and administrative costs this year
Variable	$	1,450,000
Fixed		4,400,000

3. Fill in the blanks:

The dollar difference in variable costing income and absorption costing income =			units			fixed overhead per unit.