A company has the following cost data: Fixed manufacturing costs $2,000 Fixed selling, general, and administrative costs 1,000 Variable selling costs per unit sold 1 Variable manufacturing costs per unit 2 Beginning inventory in units 0 Production units 100 Sales units at $40 per unit 90 Variable and absorption cost net incomes are

A. $530 variable, $330 absorption

. B. $330 variable, $530 absorption.

C. $320 variable, $520 absorption.

D. $520 variable, $320 absorption.