Variable costs are $70 per unit and fixed costs are $150,000. Sales are estimated to be 10,000 units. How much would absorption costing income from operations differ between a plan to produce 10,000 units and 12,000 units?

A. $150,000 greater for 12,000 units B. $150,000 less for 12,000 units C. $25,000 greater for 12,000 units D. $25,000 less for 12,000 units AppendixLO1