1. The following information pertains to Brian Stone Corporation: Beginning fixed manufacturing overhead in inventory $45,000 Ending fixed manufacturing overhead in inventory 52,500 Beginning variable manufacturing overhead in inventory $30,000 Ending variable manufacturing overhead in inventory 14,250 Fixed selling and administrative costs $724,000 Units produced 5,000 units Units sold 4,800 units What is the difference between operating incomes under absorption costing and variable costing? a. $750 b. $7,500 c. $14,000 d. $15,750 e. $30,750