Assume a company manufactures and sells one product. Over the course of its first year of operations, also assume that the selling prices and the operating costs (including its fixed and variable costs, of which some are manufacturing and others non-manufacturing) remain constant. Also assume the company ends the year with much of its production still on-hand (i.e., sitting in ending inventory on the balance sheet). Of the three methods presented by Chapters 4 and 5 (Absorption, Variable and ABC), which method would result in the highest operating profit? Which method would result in the lowest operating profit? Why?