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Bellue Incorporated Manufactures a Single Product

Question 58

Multiple Choice

Bellue Incorporated manufactures a single product. Variable costing net operating income was $96,300 last year and its inventory decreased by 2,600 units. Fixed manufacturing overhead cost was $1 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating income last year?


A) $2,600
B) $93,700
C) $96,300
D) $98,900

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