Question: Bellue Inc. manufactures a single product. Variable costing net operating income was $102,100 last year and its inventory decreased by 2,300 units. Fixed manufacturing overhead

Bellue Inc. manufactures a single product. Variable costing net operating income was $102,100 last year and its inventory decreased by 2,300 units. Fixed manufacturing overhead cost was $2 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating income last year?

Multiple Choice

$4,600
$97,500
$102,100
$104,400

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