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.
![63_259-B-M-A-V-C (348).png](https://secure.tutorsglobe.com/CMSImages/63_259-B-M-A-V-C (348).png)
Required:
Reconcile the difference in profit between the two income statements.