Fill in the blanks in the reconciliation between absorption and variable costing income completed by Burt company: Year I $290655 Year 2 S674691 Absorption Income Less fixed costs in ending inventory Add fixed costs in beginning inventory Variable Costing Income 321864 In addition, the fixed overhead application rate is $3.72, 38682 units were produced and 17493 units were sold. Find the missing amounts: Select one: a. X $3 1209, Y $143897, Z $65074 b. X $31209, Y $78823, Z $0 . $31209, Y $78823, Z $65074 d. $31 209, Y $143897, $0