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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
Direct materials \$150,000
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.

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