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 🙂