What is the difference between the variable costing ending inventory cost and the absorption costing ending inventory cost

Beginning Inventory in Units Units Produced Units Sold Sales Direct Material Cost (Unit Level/Variable) Variable Conversion Costs Used (DL+Var Ohd) Fixed Manufacturing Costs (Facility Level) Fixed Indirect Operating Costs 0 4,800 4,000 $400,000 $96,000 $48,000 $72,000 $80,000 What is the difference between the variable costing ending inventory cost and the absorption costing ending inventory cost?