Question #6: Porter Scandinavia is a new division of Porter International. Following is pertinent data for 2005, its first year of operations (hence, there is no beginning inventory). S15 Units manufactured in 2005: 240,000 Sales demand: 180,000 Variable manufacturing cost per unit: Fixed manufacturing overhead costs: $1,829,000 Variable non-manufacturing costs per unit: $4 (this is a sales commission) Fixed non-manufacturing costs: $133,000 Sales price per unit: $ 32 Required: Calculate the difference between income under Absorption Costing and income under Variable Costing for 2005