Vaughan Company sells its product for $80 per unit. During 2020, it produced 7,000 units and sold 5,000 units (there was no beginning inventory). During 2021, it produced 6,000 units and sold 8,000 units

Over the 2 years, costs were stable:

Direct Materials per unit $ 20

Direct Labor per unit is $ 10

Variable Factory Overhead per unit $ 8

Variable Selling & Administrative per unit $ 4

Fixed Factory Overhead $ 126,000

Fixed Selling & Administrative $ 50,000

Vaughan uses variable costing. Net Income in Year 2 is $__________ higher than net income in Year 1.