Kern Corporation produces a single product. Selected information concerning the operations of the company follow: Units in beginning inventory 0 Units produced 10,000 Units sold 9,000 Direct materials $40,000 Direct labor $20,000 Variable manufacturing overhead $12,000 Fixed manufacturing overhead $25,000 Variable selling and administrative expenses $ 4,500 Fixed selling and administrative expenses $30,000 Assume that direct labor is a variable cost. Which costing method, absorption or variable costing, would show a higher operating income for the year and by what amount