10. Consumer Lumber shows the following balances in selected accounts: Beginning fixed manufacturing overhead in inventory $47,500 Fixed manufacturing overhead in production 37,500 Ending fixed manufacturing overhead in inventory 12,500 Beginning variable manufacturing overhead in inventory 5,000 Variable manufacturing overhead in production 25,000 Ending variable manufacturing overhead in inventory 7,500 What is the difference between operating incomes under absorption costing and variable costing? a. $35,000. b. $25,000. C. $2,500. d. $20,000. e. $1,500