a)

b)

Fixed manufacturing costs are $50 per unit, and variable manufacturing costs are $150 per unit. Production was 128,000 units, while sales were 120,320 units. Determine the difference in variable costing and absorption costing income from operations. The beginning inventory is 22,700 units. All of the units that were manufactured during the period and 22,700 units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $49 per unit, and variable manufacturing costs are $95 per unit. Determine the difference in variable costing and absorption costing income from operations