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Reconcile the differences each year in net income under the two costing approaches. 2013 2014 Variable costing net income $ 1890100 $ 3967000 Fixed manufacturing

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Reconcile the differences each year in net income under the two costing approaches.

2013

2014

Variable costing net income

$

1890100

$

3967000

Fixed manufacturing overhead

expensed with variable costing

$

2451000

$

2451000

Less: Fixed manufacturing overhead

expensed with absorption costing

Difference

Absorption costing net income

$

$

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