The following current month information is available for a company that makes one product:
Direct materials per unit		$ 3.00
Direct labor per unit		$ 2.00
Bariable manufacturing overhad per unity	$ 2.50
Selling price per unit		$ 25.00
Total fixed manufactuing overhead	$ 105,000.00
Units produced			35,000
Units in ending inventory		6,000
What is the difference between operating income calculated under variable costing and operating income
calculated under absorption costing?
$ 105,000
$ 25,200
$ 18,000
$ 87,000