Expected sales for next year for the Sheffield Corp. is $140000$ units. Curt Planters, manager of the Sheffield Division, is under pressure to improve the performance of the Division. As he plans for next year, he has to decide whether to produce $140000$ units or $230000$ units. The Sheffield Corp. will have higher net income if production is

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

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

$140000$ units if income is measured under absorption costing.

$140000$ units if income is measured under variable costing.