Loyaltec has fixed manufacturing costs of $400,000 and produces 10,000 and sells 8,000 wagons during the year. There is no beginning inventory. Which of the following conclusions can be drawn?

A) Variable and full costing income will be the same.

B) Full costing income will be $80,000 higher than variable costing income.

C) There is not enough information to draw a conclusion.

D) Variable costing income will be $80,000 higher than full costing income.