Summit Manufacturing, Inc. produces snow shovels. The selling price per snow shovel is $30. Costs involved in production are: Direct material $5 Direct labor 4 Variable manufacturing overhead 3 Total variable manufacturing costs per unit $12 Fixed manufacturing overhead per year $180,000 In addition, the company has fixed selling and administrative costs of $160,000 per year. Question: During the year, Summit produces 40,000 snow shovels and sells 37,000 snow shovels. Calculate the difference in full costing net income and variable costing net income without preparing either income statement