Absorption costing profit

Cost and selling prices for a product is given below : Direct materials : $6/unit Direct Labour : $7.50.unit VOH : $2.50/unit Fixed OH absorption rate : $5 Profit = 9 SP = $30/ unit Budgeted production for month was 5000 units and the company produced 5800 units and sold 5200 units incurred FOH costs of $27400. The question is to find marginal and absorption costing profit Now I found the marginal profit to be $45400 Absorption costing profit is $48400 My question is when I do the reconciliation method of profit assuming I had marginal profit 45400 45400 - absorption profit = 600 units * $5 45400 - 3000 = Absorption profit which is 42400 I dont understand why I dont get the same answer with the reconciliation method Please help :)