Moneka reported $55,000 of income for the year by using absorption costing. The company had no beginning inventory, planned and actual production of 20,000 units, and sales of 18,000 units. Total variable manufacturing costs were $200,000, and total fixed manufacturing overhead was $50,000. If there were no variances, income under variable costing would be: a. $45,000.
b. $55,000.
c. $65,000.
d. $105,000.
e. $5,000.

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