Fill in the blanks in the reconciliation between absorption and variable costing income completed by Burt company:

	Year 1	Year 2
Absorption Income	$283542	$686069
Less fixed costs in ending inventory	0	Y
Add fixed costs in beginning inventory	X	Z
Variable Costing Income	324741	?

In addition, the fixed overhead application rate is $4.05, 39674 units were produced and 16481 units were sold. Find the missing amounts:

Select one:

a. X $41199, Y $93932, Z $0

b. X $41199, Y $93932, Z $66748

c. X $41199, Y $160680, Z $66748

d. X $41199, Y $160680, Z $0