Helton Company has the following information for the current year:

Beginning fixed manufacturing overhead in inventory

$95,000

Fixed manufacturing overhead in production

375,000

Ending fixed manufacturing overhead in inventory

25,000

Beginning variable manufacturing overhead in inventory

$10,000

Variable manufacturing overhead in production

50,000

Ending variable manufacturing overhead in inventory

15,000

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

a.$65,000

b.$50,000

c.$40,000

d.$5,000

e.$70,000