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! Required information [The following information applies to the questions displayed below.] Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. Sales price per unit 330 per unit Units produced this year 105, 000 units Units sold this year 108, 500 units Units in beginning-year inventory 3, 500 units Beginning inventory costs Variable (3,500 units x $140) $ 490, 900 Fixed (3,500 units * $75) 262,500 Total $ 752, 500 Manufacturing costs this year Direct materials 42 per unit Direct labor 64 per unit Overhead costs this year Variable overhead $3, 600, 000 Fixed overhead $7, 200, 900 Selling and administrative costs this year Variable $1, 450, 900 Fixed 4, 400, 900Required information OAK MART COMPANY Absorption Costing Income Statement Sales $ 35,805,000 Less: Cost of goods sold Beginning inventory Manufacturing costs this year Direct materials 4,410,000 Direct labor 6,720,000 Variable overhead costs 3,600,000 Fixed overhead costs 7,200,000 Less: Ending inventory 0 Cost of goods sold 21,930,000 Gross margin Selling general and administrative expenses Variable selling and administrative expenses $ 1,450,000 Fixed selling and administrative costs 4,400,000 Total selling general and administrative expenses 5,850,000 Net income (loss) Net income under variable costing is higher than net income under absorption costing by: Fixed costs added to(subtracted from) inventory