56. Sadhusker, Inc. sells deflated footballs to NFL teams to use in team practices. If they produce fewer footballs than they sell in the year, how would the net income under variable costing be related to net income under absorption costing? A. Net income would be the same under variable costing as under absorption costing. B. Net income would be higher under variable costing than under absorption costing. C. Net income would be lower under variable costing than under absorption costing. D. There is not enough information given to determine the relation between net income under variable costing and under absorption costing. 57. Moore Company produces a single product. During last year, Moore's variable production costs totaled $10,000 and its fixed manufacturing overhead costs totaled $6,800. The company produced 5,000 units during the year and sold 4,600 units. There were no units in the beginning inventory. Which of the following statements is true? A. The net operating income under absorption costing for the year will be $800 higher than net operating income under variable costing. B. The net operating income under absorption costing for the year will be $544 higher than net operating income under variable costing. C. The net operating income under absorption costing for the year will be $544 lower than net operating income under variable costing. D. The net operating income under absorption costing for the year will be $800 lower than net operating income under variable costing