3. July August
Variable costing net operating income
(loss)... $ (35,000) $ 140,000
Add: Fixed manufacturing overhead cost
deferred in inventory under absorption
costing (2,500 units × $18 per unit) ... 45,000
Deduct: Fixed manufacturing overhead cost
released from inventory under absorption
costing (2,500 units × $18 per unit) ... (45,000)
Absorption costing net operating income... $ 10,000 $ 95,000
Problem 7-14 (continued)
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