Willis Company had a net operating income of $75,000 using variable costing and a net operating income of $57,000 using absorption costing. Variable production costs were $15 per unit. Total fixed manufacturing overhead was $120,000 and 10,000 units were produced. During the year, the inventory level was:

A) A) increased by 1,200 units.
B) increased by 1,500 units.
C) decreased by 1,500 units.
D) decreased by 1,200 units.

"jake’s roof repair has provided the following data concerning its costs: fixed cost per month cost per repair-hour wages and salaries $ 20,900 $ 15.00 parts and supplies $ 7.70 equipment depreciation $ 2,800 $ 0.35 truck operating expenses $ 5,720 $ 1.60 rent $ 4,690 administrative expenses $ 3,850 $ 0.50 for example, wages and salaries should be $20,900 plus $15.00 per repair-hour. the company expected to work 2,600 repair-hours in may, but actually worked 2,500 repair-hours. the company expects its sales to be $47.00 per repair-hour. required: compute the company’s activity variances for may."