Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 67 Direct labor $ 50 Variable manufacturing overhead $ 10 Sales commission 8 Fixed manufacturing overhead $ 282, 000 Which of the following choices explains the relationship between the absorption costing net operating income and the variable costing net operating income? Multiple Choice O The absorption costing net operating income will be lower than the variable costing net operating income by $28,200. O The absorption costing net operating income will be lower than the variable costing net operating income by $100,200. O The absorption costing net operating income will be higher than the variable costing net operating income by $28,200. O The absorption costing net operating income will be higher than the variable costing net operating income by $100,200.Assume Division A has provided the following information regarding the one product that it manufactures and sells on the outside market; Selling price per unit (on the outside market) $ 102.08 Variable cost per unit 3 62.90 Fixed costs per unit (based on capacity) $ 10.00 Capacity in units 30,000 Division A has been offered the opportunity to sell 5,000 units of its only product to another division within the same company. It Division A is currently selling 21000 units on the outside market, what is the lowest acceptable transfer price for Division A if it were to sell 5.000 units to the other division? Mu lllple choice 0 $75.00 $85.00 $73.00 0 0 $83.00 0