Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit Per Year $ 200 $ 77 $ 50 $ 10 $ 8 $ 292,000 Which of the following choices explains the relationship between the absorption costing net operating income and the variable costing net operating income?