Reconcile the differences between absorption and variable costing net incomes.

Contrast the effects of production levels on absorption and variable costing net incomes.

Alter the worksheet to allow it to handle sales in excess of production.

Create a chart plotting absorption costing income and variable costing income.

PROBLEM DATA

The records of Anderjak Corporation contain the following information for the month of January:

$\backslash$table$[[$Actual production in units,$100,000],[$Sales in units,$80,000],[$Sales price per unit,$$30$