Answer:
Net income under absorption costing would be $ 250,000
Explanation:
Mortech Company
Net Income variable costing  $250,000
Variable Costing               Absorption Costing
Sales                         Sales
Less Variable Costs             Less Product Costs ( Variable + Fixed)
Contribution Margin             Gross Profit
Less Fixed Costs               Less Period Costs ( Variable +fixed)
Net Profit                      Net Profit
Net income under both the methods remains the same unless there is a difference in fixed costs for certain items.