Sephora corpoartion produces a single product with the following information avaialble:

Number of units produced annually: 25,000

Variable product cost: $12/unit

Variable S&A cost: $7/unit

Fixed costs per year:

Manufacturing OH: 125000

S&A Cost: 118000

22,392 units were sold last year by Sephora at the price of $45 each.

Q: what were the amount of difference between NOI under absorption costing and NOP under variable costing for sephora at the end of last year?