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Sesnie Company uses standard costing. Tim St. Germaine, the new president of Sesnie Company, is presented with the following data for 2020 : Requirement 1. At what percentage of denominator level was the plant operating during 2020 ? Determine the formula, then compute at what percentage of denominator level the plant was operating during 2020 . (Abbreviation used: "mfg" = manufacturing.) Requirement 2. How much fixed manufacturing overhead was included in the 2019 and the 2020 ending inventory under absorption costing? Requirements Data table 1. At what percentage of denominator level was the plant operating during 2020 ? 2. How much fixed manufacturing overhead was included in the 2019 and the 2020 ending inventory under absorption costing? 3. Reconcile and explain the difference in 2020 operating incomes under variable and absorption costing. 4. Tim St. Germaine is concerned: He notes that despite an increase in sales over 2019, 2020 operating income has actually declined under absorption costing. Explain how this occurred