Osawa, Inc., planned and actually manufactured $200,000$ units of its single product

during its first year of operations. Variable manufacturing costs were $$30$ per unit of

product. Planned and actual fixed manufacturing costs were $$600,000,$ and selling and

administrative costs totaled $$400,000.$ Osawa sold $120,000$ units of product at a selling price

of $$40$ per unit.

Osawa's operating income for the year using variable costing $i{s}_{{?}_{?}}$

A$.$ $$200,000$

B$.$ $$440,000$

C$.$ $$800,000$

D$.$ $$600,000$

See fact pattern in question #$22$

Osawa's operating income using absorption $($full$)$ costing is

A$.$ $$200,000$

B$.$ $$440,000$

C$.$ $$600,000$

D$.$ $$840,000$