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B is corrent. The requirement is to identify the effect on net income of using absorption costing rather than variable costing. B is corrent because the use of absorption costing carries over $60,000 (2,000 x $30) in fixed costs into ending inventory. This amount would be expensed using variable costing. Therefore absorption income would be higher by $60,000.
A is incorrect because $260,000 would result from carrying over the total costs ($130 x 2,000).
C is incorrect because $140,000 would result from carrying over the difference between variable and fixed costs [($100 - $30) x 2,000].
D is incorrect because $200,000 would result from carrying over the variable costs ($100 x 2,000).