Condit Corporation Manufactures a Variety of Products

Multiple Choice

Condit Corporation manufactures a variety of products. Variable costing net operating income was $75,600 last year and was $80,100 this year. Last year, inventory decreased by 3,400 units. This year, inventory increased by 3,000 units. Fixed manufacturing overhead cost is $5 per unit.
-What was the absorption costing net operating income last year?

A) $77,600
B) $75,600
C) $92,600
D) $58,600