Swisher,Incorporated Reports the Following Annual Cost Data for Its Single

Multiple Choice

Swisher,Incorporated reports the following annual cost data for its single product: This product is normally sold for $48 per unit.If Swisher increases its production to 50,000 units,while sales remain at the current 30,000 unit level,by how much would the company's income increase or decrease under absorption costing?

A) $60,000 decrease.
B) $90,000 decrease.
C) There is no change in income.
D) $90,000 increase.
E) $60,000 increase.