I don't understand why is 16,000 added to 30,000 instead of subtracted. I thought the difference in fixed OH expensed under absorption and variable costing is = absorption costing income - variable costing income. Which gives you 30,000 - 16,000=14,000? Thank you!

32. Consider the following: Beginning inventory units Ending inventory units Predetermined fixed overhead rate Absorption costing income 5,000 1,000 $4 $30,000 Use the "shortcu?" method of reconciling the difference in reported income under absorption costing and variable costing to determine the variable costing income. a. $14,000 b. $46,000 c. $30,000. d. $24,000. d nate per unit $4). The var abeorption e period, ' Difference in fixed overhead expensed under absorption and variable costing(Change in inventory units) x (Predetermined fixed-overhead rate per unit). The difference in fixed overhead expensed under absorption and variable costing is $16,000 (= 4,000 x $4). The variable costing income is $46,000 (= $30,000 $16,000). There was a decrease in inventory, and under absorption costing the fixed costs associated with the beginning inventory would be expensed in the current time period, resulting in absorption costing income being less than variable costing income