Flint Enterprises had the following cost and production information for April:

Units Produced 20,000

Unit Sales Price $ 210

Manufacturing Cost Per Unit Direct Material $ 40

Direct Labor $ 25

Variable Manufacturing Overhead $ 9

Fixed Manufacturing Overhead ($300,000/20,000) = $ 15

Full Manufacturing Cost Per Unit $ 89

Nonmanufacturing Costs Variable Selling Expenses $ 117,000

Fixed General and Administrative Costs $ 77,000

Inventory increased by 3,000 units during April. How much greater will Flint Enterprises' income be under absorption costing than under variable costing?

Multiple Choice

• $45,000
• $17,000
• $62,000
• $183,000