Required information

[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	$	310	per unit
Units produced this year		100,000	units
Units sold this year		103,250	units
Units in beginning-year inventory		3,250	units
Beginning inventory costs
Variable (3,250 units $130)	$	422,500
Fixed (3,250 units $75)		243,750
Total	$	666,250
Manufacturing costs this year
Direct materials	$	48	per unit
Direct labor	$	66	per unit
Overhead costs this year
Variable overhead	$	3,200,000
Fixed overhead	$	7,200,000
Selling and administrative costs this year
Variable	$	1,450,000
Fixed		4,200,000

3. Fill in the blanks:

the dollar difference in variable costing income and absorption costing income =__ units x ____fixed overhead per unit