Sales (90 units)

		$90,000
Production costs (100 units):
Direct materials	$40,000
Direct labor	20,000
Variable factory overhead	2,000
Fixed factory overhead	7,000	69,000
Operating expenses:
Variable operating expenses	$ 8,000
Fixed operating expenses	1,000	9,000

What is the amount of the income from operations that would be reported on the absorption costing income statement?

What is the amount of the income from operations that would be reported on the variable costing income statement?