Veach Corporation incurred fixed manufacturing costs of $6,000 during 2015. Other information for 2015 includes: The budgeted denominator level is 1,000 units. Units produced total 750 units. Units sold total 600 units. Beginning inventory was zero. The company uses variable costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold. 15. Fixed manufacturing costs expensed on the income statement (excluding adjustments for variances) total A) $3,600 B) $4,800 C) $6,000 D) O 16. Fixed manufacturing costs included in ending inventory total A) $1,200 B) $1,500 C) $900 DO 17. The production-volume variance totals A) $2,000 B) $1,500 C) $2,400 DO 8. Ope than operating income if using 18. Operating income using variable costing will be absorption costing. A) $2,400 higher B) $2,400 lower C) $3,600 higher D) $900 lower