Use the following information for the next 4 questions.
Baylor, Inc. just finished its second year of operations. In the first year it produced 1,000 units and sold 400. The second year resulted in the same production level, but sales were 1,200 units. The variable costing income statements for both years are shown below: 
-The operating income for year 2 using absorption costing would be
Definitions:
Product Costing
The process of determining all costs incurred to bring a product to market, including materials, labor, and overhead.
Quality Assurance
A systematic process designed to determine whether a product or service meets specified quality standards.
Traditional Product Costing Systems
Costing methods that typically allocate overhead costs based on a single volume-based cost driver, which may not accurately reflect the actual resources consumed by products.
Activity Rates
Predetermined charges used in activity-based costing to allocate costs to products or services based on the activities required for their production.
Q3: The perspectives in a balanced scorecard<br>A) Can
Q5: To reduce the suspicion that a company
Q11: Health-care administrators seem to support the concept
Q15: Section 3501 of which legislative act mandated
Q17: Wiess Corp. is considering the purchase of
Q19: If the Overseas Division meets the outside
Q45: One disadvantage of participative budgeting is employees'
Q74: Uniform cash flows from a capital project
Q82: In which month(s) was variable costing income
Q130: If Kima calculates operating income under the