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In this question https://www.coursehero.com/u/file/34703484/Assigment-Ch7docx/?justUnlocked=1#/doc/qa #1. In the Reconcilliation of reported operating income chart, where does $12,900 come from in the year 1 variable costing income

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https://www.coursehero.com/u/file/34703484/Assigment-Ch7docx/?justUnlocked=1#/doc/qa

#1.

In the Reconcilliation of reported operating income chart, where does $12,900 come from in the year 1 variable costing income statement - cost of goods sold?

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