Mathematics · Cost Accounting - Absorption vs Marginal Costing Profit

A company uses standard absorption costing to value inventory. Its fixed overhead absorption rate is $12 per labour hour and each unit of production should take four hours. In a recent period where there was no opening inventory of finished goods, 20,000 units were produced using 100,000 labour hours. 18,000 units were sold. The actual profit under standard absorption costing was $464,000. What profit would have been earned under a standard marginal costing system?