Dent Corporation Had Net Income of $182,000 Based on Variable

Multiple Choice

Dent Corporation had net income of $182,000 based on variable costing.Beginning and ending inventories were 5,000 units and 8,000 units,respectively.Assume the fixed overhead per unit was $3 for both the beginning and ending inventory.What is net income under absorption costing?

A) $173,000
B) $221,000
C) $191,000
D) $143,000
E) $185,000