2 points Save Answer A firm uses absorption costing and had $40,000 of fixed manufacturing overhead costs in the beginning finished goods inventory and had $25,000 of fixed manufacturing overhead costs in the ending finished goods inventory. The fixed selling administrative costs were $20,000 and the firm produced 10,000 units. The difference in net operating income between variable costing and absorption costing is: O Absorption costing income is greater than variable costing income by $15,000. O Absorption costing income is lower than variable costing income by $35,000. O Absorption costing income is lower than variable costing income by $15,000. O Absorption costing income is greater than variable costing income by $5,000.