LOOKING FOR THE CORRECT ANSWER WITH EXLAINATION :

A company that produces a single product had a net operating income of $85,000 using variable costing and a net operating income of $115,000 using absorption costing. Total fixed manufacturing overhead was $56,100 and production was 11,000 units both this year and last year. Last year was the first year of operations. Between the beginning and the end of the year, the inventory level: (Do not round intermediate computation and round your final answer to nearest whole number.)

A-decreased by 30,000 units

B-increased by 30,000 units

C-decreased by 5,882 units

D-increased by 5,882 units

Koen Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $49,700 for Division A. Division B had a contribution margin ratio of 30% and its sales were $262,000. Net operating income for the company was $33,500 and traceable fixed expenses were $52,500. Koen Corporation's common fixed expenses were:

A-$42,300

B-$52,500

C-$94,800

D-$128,300