Answer plz

14 Smoshit Inc is facing a problem with their 4th quaner ahsoption cosing net operaing income on Decenmber 25, Their nct operacing income target is $1,900.000 and the data so fur is as folos Sales Revenue 12,000,000 (3600nit Variable COGS 5.000,000 (3250i $3,375,000 Fised manufacturing everhead Fived SEA Variable S&A: Commission on Sales 5% Smoothit has had a policy of having zero invensories at the end of each quarter. No further sales are possible during the year and all the units produced so far have heen sold. The CEO is planning to produce iems for inventory in the ?1 woek of December to meet the net operating home- How many units (nearest whole number) need to be produced for inventory to meet the net operating income target if the sales commission is left unchanged? A. B. C. 2,734 units 5,185 units 7,000 units 20,000 units D. E. None of the above 15 Assuming production levels and cost structure are stable from period to period, if inventories instsass during the period, which of the following statements is truc? A. Net operating income under absorption costing is the same as under variable costing B. Net operating income is lowsr under absorption costing than under variable costing, because some of the fisxed manufacturing overhead of the period is dcfcmed in inventories under absorption costing. C. Net operating income is lowsr under absorption costing than under variable costing, because some of the fisxed manufacturing overhead of the previous periads is islsasod from inventories under absorption costing Net operating income is huber urder absorption costing than manufacturing overhead of the previous periods is okasod.from inventories under absorption costing is highsr under absorption costing than under variable costing, because some of the fixed D. E. Niet operating income is higher under absorption costing than under variable costing, because some of the fixed overhead of the period is defsmal in inventories under absorption costing