In the current year, Napier Inc. produced 200,000 units but only sold 150,000 of those units. Their costs for this year are below:
|Current year costs:|
|Direct manufacturing labor||\$187,500|
|Variable manufacturing overhead||\$100,000|
|Variable selling expenses||\$100,000|
|Fixed administrative expenses||\$100,000|
|Fixed manufacturing overhead||\$200,000|
What is the difference between absorption and variable costing ending inventory?
Respond as a whole number without dollar sign or commas. For instance, enter 3400 instead of \$3,400.