Please provide working explaination for the following:

Cold City Blowers produces snow blowers. The selling price per snow blower is $80. Costs involved in production are

Direct material per unit $22

Direct labour per unit $15

Variable manufacturing overhead poer unit $6

Fixed manufacturing overhead per year $206,400

In addition the compoany has fixed selling and administrative costs of $88,000 per year. During the yer, Cold City Blowers produced 8,600 snow blowers and sold 8,000. There is no beginning inventory. Ignoring taxes, how much full costing net income differ from variable costing net income?

Thank you

Allyson Chen