ABC Company has more units in inventory at the end of the year than at the beginning of the year. Assume that ABC Company has the same variable and fixed product costs each year. Which of the following is true?

a. Net operating income under absorption costing is greater than net operating income under variable costing

b. Net operating income under absorption costing is less than net operating income under variable costing

c. Net operating income under absorption costing is the same as than net operating income under variable costing

d. It is not predictable whether net operating income under absorption costing is greater than or less than net operating income under variable costing.