Consider the following: Beginning inventory units 5,000 Ending inventory units 1,000 Predetermined fixed overhead rate $4 Absorption costing income $30,000 Use the 'shortcut' method of reconciling the difference in reported income under absorption costing and variable costing to determine the variable costing income. A)$14,000 B) C)$30,000 D) $46,000 $24,000 E)$38,000