How to understand the difference of operating income under variable costing and absorption costing in terms of using different capacity levels and different variance recording approaches--Ajusted allocation-rate approach,Propation approach and write-off variance to cost of goods sold approach?
Under different capacity levels，inventories发生变化，Variable Costing 和 Absorption Costing的fixed manufacturing costs of current period是不一样的，进而当期的cost of good sold会产生不同，也就影响到最终的operating income。
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