The following information pertains to ABC Corporation: Beginning fixed manufacturing overhead in inventory $40,000 Ending fixed manufacturing overhead in inventory $30,000 Beginning variable manufacturing overhead in inventory $20,000 Ending variable manufacturing overhead in inventory $9,500 Selling price per unit $41 Standard fixed manufacturing costs per unit $20 Variable selling and administrative cost per unit $4 Fixed selling and administrative costs $16,000 Units produced 10,000 Units sold 9,600 What is the difference between absorption costing operating income and variable costing operating income?