Jeter Corporation had net income of $212,000 based on variable costing. Beginning and ending inventories were 6,000 units and 10,000 units, respectively. Assume the fixed overhead per unit was $4 for both the beginning and ending inventory. What is net income under absorption costing?

A. $244,000
B. $276,000
C. $252,000
D. $228,000
E. $212,000


Answer: D

Business

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