Ferrari Ltd. sold 5,600 chocolate bars and produced 6,000 chocolate bars over the past month. Unit variable costs were 15 (including variable selling costs of 3), and total fixed manufacturing costs totalled to 16,500. Which costing system will show a higher net income and by how much? a) absorption costing, by 1,100 b) variable costing, by 1,100 c) absorption costing, by 17,600 d) it cannot be determined from the information given