Schmitt, Inc., recently started its business and has the following information abouts its one and only product, 'Jungle Juice' (JJ) for the first year.

Opening inventory	zero
Production volume	22,000 units
Sales volume	20,000 units
Average selling	$25 per unit
Variable costs
Direct material costs	$8.00
Direct labour costs	$4.00
Variable manufacturing overhead costs	$2.00
Variable selling and administration costs	$3.00
Fixed manufacturing costs	$55,000
Fixed marketing costs	$33,000

What would be the difference in operating profit for the first year between variable costing and absorption costing? [Enter a positive number if variable costing gives a higher profit or enter a negative number if absorption costing gives a higher profit.]