Q 8.77: Using the information provided below, reconcile the difference between the variable costing net income and the absorption costing net income. Selling price Variable manufacturing costs Variable selling and admin Fixed manufacturing Fixed selling and admin Per Unit $150.00 $65.00 $10.00 $15.00 $5.00 Under variable costing Under absorption costing Net Income $1,882,500 $1,995,000 A Deferred fixed manufacturing overhead in ending inventory: 1,500 units at $75 per unit. B Deferred fixed manufacturing overhead in ending inventory: 7,500 units at $15 per unit. C Deferred fixed manufacturing overhead in ending inventory: 750 units at $150 per unit. D Deferred fixed manufacturing overhead in ending inventory: 5,625 units at $20 per unit