In Tesla's first year of business, Tesla produced 4,000 cars and sold 3,600 cars. In Year 2, they made 10,000 cars and sold 10,200 cars. If Tesla uses variable costing, in Year 2 its operating income for Year 2 will be higher than under absorption costing. O its value of ending Finished Goods Inventory reported in the balance sheet will be higher than under absorption costing O its operating income will be the same as under absorption costing O its operating income in Year 2 will be lower than under absorption costing