Crossbow Corp. produces a single product. Data concerning June's operations follow:

Units in beginning inventory0Units produced6,000Units sold5,000Variable costs per unit:Manufacturing$7Selling and administrative$3Fixed costs in total:Manufacturing$12,000Selling and administrative$3,000

For the year in question, net operating income under variable costing will be:

higher than net operating income under absorption costing.

lower than net operating income under absorption costing.

the same as net operating income under absorption costing.

The relation between absorption costing and variable costing net operating income cannot be determined.