Heston Company Has the Following Information for the Current Year

Multiple Choice

Heston Company has the following information for the current year: $\begin{array}{lr}\text { Beginning fixed manufacturing overhead in inventory } & \$ 190,000 \\\text { Fixed manufacturing overhead in production } & 750,000 \\\text { Ending fixed manufacturing overhead in inventory } & 50,000 \\& \\\text { Beginning variable manufacturing overhead in inventory } & \$ 20,000 \\\text { Variable manufacturing overhead in production } & 100,000 \\\text { Ending variable manufacturing overhead in inventory } & 30,000\end{array}$ What is the difference between operating incomes under absorption costing and variable costing?

A) $140,000
B) $100,000
C) $80,000
D) $10,000