Oriole Company produced $8,600$ units during the past year, but only $8,500$ of the units were sold. The following additional information is also available.

$\backslash$table$[[$Direct materials used,$$70,400$Question A: what would be oriele companys finished goods inventory cost on December $31$ under variable costing?

Question B: what costing method, absorption or variable costing, would show a higher net income for the year? By what amount?