Boley Inc. has the following cost structure:

Production quantity 6,000 units Fixed costs per year:

Direct materials per unit $ 2 MOH $ 30,000

Direct labor per unit $ 4 SG&A $ 10,000

Variable MOH per unit $ 1

Variable SG&A per unit $ 3

(T or F) If Boley sells 7,000 units, then net profit will be $5,000 higher with absorption costing than with variable costing.