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 $ 74 Direct labor $ 50 Variable manufacturing overhead $ 10 Sales commission $ 8 Fixed manufacturing overhead $ 289,000 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 $28,900. O The absorption costing net operating income will be lower than the variable costing net operating Income by $100,900. O The absorption costing net operating income will be higher than the variable costing net operating Income by $28,900. O The absorption costing net operating income will be higher than the variable costing net operating Income by $100,900