Expected sales for next year for the Bonita Industries is $210000$ units. Curt Planters, manager of the Bonita Division, is to improve the performance of the Division. As he plans for next year, he has to decide whether to produce $210000$ units or $230000$ units. The Bonita Industries will have higher net income if production is

$210000$ units if income is measured under variable costing.

$210000$ units if income is measured under absorption costing.

$230000$ units if income is measured under variable costing.

$230000$ units if income is measured under absorption costing.