The following information pertains to Verpix Corporation:

Beginning fixed manufacturing overhead in inventory	72,000
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?