Garfield Company has the following information for the currentyear:

Beginning fixed manufacturing overhead in inventory

$250,000

Fixed manufacturing overhead in production

825,000

Ending fixed manufacturing overhead in inventory

70,000

Beginning variable manufacturing overhead in inventory

$30,000

Variable manufacturing overhead in production

100,000

Ending variable manufacturing overhead in inventory

60,000

What is the difference between operating incomes under absorption costing and variablecosting?

A.

100,000

B.

$180,000

C.

$90,000

D.

$20,000