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Answer (B) is correct . The difference between variable costing and absorption costing is that the former treats fixed manufacturing overhead as a period cost. The latter method treats it as a product cost. Given that sales exceeded production, both methods expense all fixed manufacturing overhead incurred during the year. However, 10,000 units (510,000 sales – 500,000 production) manufactured in a prior period were also sold. These units presumably were recorded at $10 under variable costing and $16 under absorption costing. Consequently, absorption costing operating income is $60,000 (10,000 units × $6) less than that under variable costing.

Answer (A) is incorrect because The amount of $57,600 equals 10,000 units times $5.76 per unit (total budgeted fixed manufacturing overhead ¡Â 500,000 units).
Answer (C) is incorrect because The amount of $90,000 is the difference between planned sales (495,000 units) and actual sales (510,000 units), times the fixed manufacturing overhead per unit ($6).
Answer (D) is incorrect because The amount of $120,000 is the volume variance under absorption costing.