WayFast Company has just opened a new plant to produce a folding camp cot. Below are the data obtained during the first month of the plants operation in April:

Units produced 1,000

Units sold 800

Unit selling price $200

Unit variable selling expense $4

Total fixed selling expense $24,000

Unit direct materials cost $35

Unit direct labour cost $27

Unit variable MOH $6

Total fixed MOH $20,000

How much is the net income under variable costing in April compared with that under absorption costing?