Beginning fixed manufacturing overhead in inventory $$95,000$

Fixed manufacturing overhead in production $375,000$

Ending fixed manufacturing overhead in inventory $25,000$

Beginning variable manufacturing overhead in inventory $$10,000$

Variable manufacturing overhead in production $50,000$

Ending variable manufacturing overhead in inventory $15,000$

$12.$ What is the difference between operating incomes under absorption costing and variable costing?

a$.$ $$65,000$

b$.$ $$50,000$

c$.$ $$40,000$

d$.$ $$5,000$

e$.$ $$70,000$

$13.$ What would be the estimated cost per unit if Potter Company expects to sell $2,000$ units next year?

a$.$ $$300$

b$.$ $$312$

c$.$ $$370$

d$.$ $$498$

e$.$ $$500$

$14.$ What is the predicted indirect manufacturing labour cost if $160$ machine$-$hours are budgeted and $170$ are actually worked, assuming the estimated cost function is

y $=$ $$81\mathrm{.}04+5\mathrm{.}32$x$?$

a$.$ $$985\mathrm{.}44$

b$.$ $$932\mathrm{.}24$

c$.$ $$904\mathrm{.}40$

d$.$ $$851\mathrm{.}20$

e$.$ $$81\mathrm{.}04$