The Following Information Pertains to Brian Stone Corporation What Is the Difference Between Operating Incomes Under Absorption Costing

Multiple Choice

The following information pertains to Brian Stone Corporation: $\begin{array}{lr}\text { Beginning fixed manufacturing overhead in inventory } & \$ 60,000 \\\text { Ending fixed manufacturing overhead in inventory } & 45,000 \\\text { Beginning variable manufacturing overhead in inventory } & \$ 30,000 \\\text { Ending variable manufacturing overhead in inventory } & 14,250 \\& \\\text { Fixed selling and administrative costs } & \$ 724,000 \\\text { Units produced } & 5,000 \text { units } \\\text { Units sold } & 4,800 \text { units }\end{array}$ What is the difference between operating incomes under absorption costing and variable costing?

A) $750
B) $7,500
C) $15,000
D) $30,750