In the year 2018, the windshield Company produced 15,000 units and sold 18,000 units. Under absorption costing: a) Fixed selling & administrative costs will be "released" from inventory and consequently net operating income will be lower than it would under variable costing b) Fixed manufacturing costs will be "released" from inventory and consequently net operating income will be lower than it would under variable costing c) Fixed manufacturing costs will be included in inventory of the income statement and consequently net operating income will be higher than it would under variable costing d) All fixed costs will be "released" from inventory and consequently net operating income will be lower than it would under variable costing