The Following Information Pertains to Jason Company Calculate the Difference Between Absorption Costing Net Income and Variable

The following information pertains to Jason Company:
$$\begin{array} { l r } \text { Beginning Inventory } & 2,000 \text { units } \\\text { Ending Inventory } & 10,000 \text { units } \\\text { Direct labor per unit } & \$ 10 \\\text { Direct materials per unit } & 5 \\\text { Fixed overhead per unit } & 12 \\\text { Fixed SG\&A costs per unit } & 3 \\\text { Variable overhead per unit } & 2 \\\text { Variable SG\&A costs per unit } & 2\end{array}$$ Calculate the difference between absorption costing net income and variable costing net income.