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Taylor Ltd has the following information for the current year: Beginning variable manufacturing overhead in inventory: $64,217 Variable manufacturing overhead costs in cost of goods manufactured: $40,651 Ending variable manufacturing overhead in inventory: $29,252 Beginning fixed manufacturing overhead in inventory: $89,539 Fixed manufacturing overhead costs in cost of goods manufactured: $165,773 Ending fixed manufacturing overhead in inventory: $176,858 What is the difference between operating income under Variable costing less Absorption Costing