Assuming the number of units sold and produced are the same, which of the following statements is true when comparing net income using absorption and direct costing?

a.	Absorption costing will yield a higher net income.
b.	Direct costing will yield a higher net income.
c.	Net income will be the same under both methods.
d.	Direct costing will have higher sales revenue.

9. Assuming that the number of units produced is greater than the number of units sold, which of the following statements is true when comparing net income using absorption and direct costing?

a.	Absorption costing will yield a higher net income.
b.	Direct costing will yield a higher net income.
c.	Net income will be the same under both methods.
d.	Sales revenue will be less using absorption costing.