Johnson Company Has the Following Information Available at the End

Multiple Choice

Johnson Company has the following information available at the end of the fiscal year:
$\begin{array}{ll}\text { Finished goods inventory, January 1, } 2015 & 12,000 \text { units } \\\text { Finished goods inventory, December 31, 2015 } & 14,000 \text { units } \\\text { Work in process inventory, January 1, 2015 } & 10,000 \text { units } \\\text { Work in process inventory, December 31, 2015 } & 11,000 \text { units } \\\text { Raw materials inventory, January 1, 2015 } & 1,000 \text { units } \\\text { Raw materials inventory, December 31, 2015 } & 5,000 \text { units }\\\text { Actual fixed overhead cost rate }&\$ 2.05 \text { per unit }\\\text { Actual variable overhead cost rate }&\$3.10 \text { per unit }\\\text { Budgeted fixed overhead cost rate }&\$ 2.00 \text { per unit }\\\text { Budgeted variable overhead cost rate }&\$3.00 \text { per unit }\\\end{array}$
Assume operating income under absorption costing is $100,000.What is the difference in operating income between absorption costing and variable costing?

A) $2,000
B) $4,000
C) $6,000
D) $10,000