Garfield's inventory increased during the year. On the basis of this information, income reported under absorption costing:

Select one:

a. will differ from that reported under variable costing, the direction of which cannot be determined from the information given.

b. will be lower than that reported under variable costing.

c. will be the same as that reported under variable costing.

d. will be higher than that reported under variable costing

e. will be less than that reported in the previous period.