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Polar Industries manufactures a commerical size refrigerator for restaurants and commercial kitchens. The commercial refrigerators are sold for $910. Selected data for the company's operations last year follow: 0 300 265 35 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $ $ $ $ 115 325 45 20 $ 72,000 $ 34,000 The absorption costing income statement prepared by the company's accountant for last year appears below: Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income $ 241,150 192,125 49,025 39,300 9,725 Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? 2. Prepare an income statement for last year using variable costing. What is the amount of the difference in net operating income between the two costing methods? Complete this question by entering your answers in the tabs below. Reg 1 Reg 2A Reg 2B Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? Fixed manufacturing overhead cost included in inventory $ 6,000 Req 1 Req 2A Req 2B Prepare an income statement for last year using variable costing. $ 254,800 Polar Industries Variable Costing Income Statement Sales Variable expenses: Variable cost of goods sold $ 148,400 Variable selling and administrative expenses 11.2001 159,600 95,200 Contribution margin Fixed expenses Fixed manufacturing overhead Fixed selling and administrative expenses 6,200 2,600 8,800 86,400 Net operating income $ Complete this question by entering your answers in the tabs below. Req 1 Req 2A Req 2B What is the amount of the difference in net operating income between the two costing methods? Amount of the difference in net operating income $ 6,000