$])$:$\}$

$(1)$ Absorption costing operating income

$(2)$ Variable costing operating income

$(3)$ Difference $(1)-(2)$

$(4)$ Fixed $mlg.$ costs $in$ ending inventory $(Absorption)$

$(5)$ Fixed $mtg.$ costs $in$ beginning inventory $(Absorption)$

$(6)$ Difference $(4)-(5)$

$[$ Use the reconcliation table you completed above $to$ explain $to$ Jeff Macon the positive operating income $in2020$ and the drop $in$ operating income $in2021,$ that $is$ shown $on$ the $absorption$ costing income statement.