Why Me Enterprises makes translucent triple-coated polymer film for action shot enhancement photography. Its division in Portugal was the best division and its May results were: 20,000 $ 190 30 15 Units Produced Unit Sales Price Manufacturing Cost Per Unit Direct Material Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Full Manufacturing Cost Per Unit Nonmanufacturing Costs Variable Selling Expenses Fixed General and Administrative Costs 11 ($400,000/20,000) 76 $72,000 $90,000 Inventory increased by 5,000 units during May. WhyMe Enterprise's Portugal Division's income using absorption costing? Multiple Choice $718,000 $1,548,000 $1,174,000 $1,210,000