accountants prefer the variable costing

over a. by using the absorption costing method, income could appear to be lower by producing more inventory. b. by using the variable costing method, all fixed and variable costs are included in the unit cost of the product manufactured. Oc. by using the absorption costing method, income could appear to be higher by producing more inventory Od. by using the variable costing method, the cost of goods sold will be higher as more units are manufactured and sales remain the same