Which of the Following Is Not a Way to Calculate

Multiple Choice

Which of the following is not a way to calculate Absorption Net Income?

A) Gross Profit - Non-Manufacturing Costs
B) Variable Net Income + (Change in Inventory units x Fixed Overhead Rate)
C) Contribution Margin - Selling and Administrative Expenses
D) All of the above equal Absorption Net Income
E) None of the above equal Absorption Net Income