2. The difference in net operating income can be explained by the $20,000
in fixed manufacturing overhead deferred in inventory under the absorp-
tion costing method:
Variable costing net operating income... $15,000
Add: Fixed manufacturing overhead cost deferred in
inventory under absorption costing: 5,000 units ×
$4 per unit in fixed manufacturing cost ... 20,000
Absorption costing net operating income... $35,000
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