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A is corrent. The only difference between variable and absorption costing is the expensing of fixed overhead. Under variable costing only variable manufacturing costs are inventoriable, and the entire $25,000 fixed overhead is expensed as a period cost.  Under absorption costing, a portion of the fixed overhead is assigned to ending finished goods inventory.


B is incorrect. The solution is determined by calculating the amount of fixed costs carried over under absorption costing.  
C is incorrect. The solution is determined by calculating the amount of fixed costs carried over under absorption costing. 
D is incorrect. The solution is determined by calculating the amount of fixed costs carried over under absorption costing.