Deitle Incorporated manufactures small appliances. This year, Deitle capitalized $3,679,000 indirect costs to inventory for book purposes and $3,865,000 indirect costs to inventory for tax purposes. The consequence of the different accounting methods is a $186,000:
Multiple Choice
Permanent unfavorable book/tax difference
Permanent favorable book/tax difference
Temporary unfavorable book/tax difference
Temporary favorable book/tax difference