Jupiter Corporation incurred fixed manufacturing costs of $18,000 during 2017. Other information for 2017 includes: The budgeted denominator level is 2,300 units. Units produced total 2,600 units. Units sold total 1,900 units. Variable cost per unit is $5 Beginning inventory is zero. The fixed manufacturing cost rate is based on the budgeted denominator level. The operating income using variable costing will be as compared to the operating income under absorption costing. (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.) A. lower by $5,481 B. higher by $2,349 C. lower by $2,349 D. higher by $5,481