Universal Inc. produces and sells briefcases for \$45 each. In the first year of operations, 42,000 units were produced and 40,000 were sold. The cost per unit showed:
|Cost for first year of operations:|
|Direct materials||\$4.00 per unit|
|Direct labor||\$5.00 per unit|
|Variable manufacturing costs||\$1.20 per unit|
|Sales commissions||\$0.50 per unit|
|Fixed manufacturing costs||\$25,200|
|Administrative expenses (all fixed)||\$54,600|
What is the difference in the operating profits under absorption versus variable costing methods?
Enter your response as a whole number, without commas or dollar sign. For instance, enter 4505 rather than \$4,505.