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[The following information applies to the questions displayed below.] Oak Mart, a producer of solid oak tables, reports the following data from its second year of business.

Sales price per unit	$	320	per unit
Units produced this year		115,000	units
Units sold this year		118,000	units
Units in beginning-year inventory		3,000	units
Beginning inventory costs
Variable (3,000 units $135)	$	405,000
Fixed (3,000 units $80)		240,000
Total	$	645,000
Manufacturing costs this year
Direct materials	$	40	per unit
Direct labor	$	62	per unit
Overhead costs this year
Variable overhead	$	3,220,000
Fixed overhead	$	7,400,000
Selling and administrative costs this year
Variable	$	1,416,000
Fixed		4,600,000

3. Fill in the blanks:

the dollar difference in variable costing income and absorption costing income = _______ units x ____________ fixed overhead per unit