The following information pertains to Verniz Corporation: Beginning fixed manufacturing overhead in inventory 70,000 Ending fixed manufacturing overhead in inventory 49,000 Beginning variable manufacturing overhead in inventory 34,000 Ending variable manufacturing overhead in inventory 18,000 Fixed selling and administrative costs 740,000 Units produced 5,000 units Units sold 4,300 units What is the difference between operating incomes under absorption costing and variable costing? 21,000 36,000 16,000 37,000