Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units Produced this year 25,000 units

Units sold this year 15,000 units

direct materials $9 per unit

Direct Labor $11 per unit

Variable Overhead $75,000 in total

Fixed Overhead $137,500 in total

Given Advanced Company’s data, and the knowledge that the product is sold for $50 per unit and operating expenses are $200,000, compute the net income under absorption costing. $205,000, $122,500, $80,500, $55,000, $67,500

Front Company had net income of $72,500 based on variable costing. Beginning and ending inventories were 800 units and 1,200 units, respectively. Assume the fixed overhead per unit was $7.90 for both the beginning and ending inventory. What is net income under absorption costing?

$88,300
$56,700
$69,340
$75,660

$72,900