The following information pertains to Brian Stone Corporation:

Beginning fixed manufacturing overhead in inventory	$65,000
Ending fixed manufacturing overhead in inventory	48,000
Beginning variable manufacturing overhead in inventory	$30,000
Ending variable manufacturing overhead in inventory	19,000
Fixed selling and administrative costs	$750,000
Units produced	5,200 units
Units sold	4,400 units

What is the difference between operating incomes under absorption costing and variable costing?

A.

$17,000

B.

$2,000

C.

$28,000

D.

$8,500