Absorption costing profit

Direct materials---6 direct labor-------7.50 variable overhead--2.50 equal marginal costing-16 fixed overhead absorption rate-5 equal absortion costing-21 profit----9 equal selling price-30 Budgeted production for the month was 5000 units although the company managed to produce 5800 units, selling 5200 of them and incurred fixed overhead costs $27400 What is the absorption costing profit for the year? Sales(5200*30)--------------------------------------------------------------------------------156000 opening inventory at absorption cost--nil variable or marginal production overhead(5000*16)--------------80000 fixed production ovearhead--------------------------------------------27400 closing inventory at absorption cost(200*21)---------------------4200 cost of sales-----------------------------------------------------------------------------------111600 gross profit----------------------------------------------------------44400 usually closing inventory(4200) is deducted but in this case budgeted production unit is lower than actual sales that is why we add in the answer it has been showen 48400?why my figure becomes wrong? In the case of finding marginal costing profit Sales-----------------------------------------------------------------------------156000 opening stock at marginal cost------------------------------------nil variable or marginal production overhead(5000*16)------80000 closing inventory at marginal cost(200*16)--------------3200 cost of sales--------------------------------------------------------------83200 contribution---------------------------------------------------------72800 less fixed production overhead-------------------------------27400 marginal costing profit-------45400