Reconcile the difference in profit between the two income


Miller Heating Company is a small manufacturer of auxiliary heaters. The units sell for $150 each. In 2011, the company produced 1,000 units and sold 800 units. Below are variable and full costing income statements for 2011.

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Required:

Reconcile the difference in profit between the two income statements. 

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Managerial Accounting: Reconcile the difference in profit between the two income
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