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Because the normal capacity has the highest overhead rate, more overhead will be included in inventory using this capacity than any other. Therefore, using normal capacity will lead to a higher income than any of the other methods.
Because the master-budget capacity is less than theoretical, the master-budget capacity will allocate more overhead to each unit. This means that there will be more overhead costs in inventory using the master-budget capacity and therefore a higher net income.
The most important fact given here is that variances are adjustments to cost of goods sold. If variances are prorated among cost of goods sold, finished goods inventory and work in process inventory, the choice of a denominator level will make no difference in net income, because net income will be the same no matter which denominator level is chosen. However, when all variances are adjustments to cost of goods sold, the choice of the denominator level will make a difference in net income. By using the practical level, a smaller amount of overhead will go to each unit than if the master-budget level is used. Therefore, less overhead will be included in ending inventory at the end of the period. Since there is less overhead on the balance sheet, there will be more overhead on the income statement since variances go to cost of goods sold. More overhead on the income statement will lead to a lower net income.
Because the practical capacity is higher than the normal capacity, the normal capacity level will lead to higher overhead costs per unit. Therefore, the normal capacity level will lead to more overhead being included in inventory and a higher income than the practical capacity would give.