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We know that the number of units in inventory increased during the period, so we know that absorption costing income will be greater than variable costing income. The question we have left is by how much. The only difference between the two methods is in the treatment of fixed factory overheads. Under absorption costing the fixed factory overheads are allocated to the units produced and under variable costing they are expensed. Because this is the first year of operations we can simply multiply the fixed factory overhead per unit by the increase in inventory to determine the difference between the two methods. There was $2,200,000 of fixed factory overhead that was applied to the 275,000 units produced. This is $8 per unit. Inventory increased by 25,000 units, so the difference between the two methods would be $200,000 (25,000 units × $8 per unit). Because these $200,000 in fixed costs are on the balance sheet under absorption costing but expensed under variable costing, operating income will be higher under absorption costing.
Though the absorption costing income will be higher, it is not higher by this amount. This answer includes the fixed selling and administrative costs as a product cost.
Though the absorption costing income will be higher, it is not higher by this amount. This answer allocates the fixed costs based on the number of units sold.
Absorption costing will give a higher income and the difference will be a different amount from this answer.