A company has collected the following information: Units produced 1,000 Units sold 800 @$40 DM, DL, VOH $5.00 per unit Fixed Overhead $16,000 Variable Selling $1.00 per unit Fixed Selling $12,000 NOI on a contribution format income statement using variable costing would be: $3,200 higher than NOI would be under absorption costing. $4,000 higher than NOI would be under absorption costing. $3,200 lower than NOI would be under absorption costing. $4,000 lower than NOI would be under absorption costing