Match the following terms:

-When units manufactured exceed units sold; variable costing income is ___________ than absorption costing income.

-When units sold exceed units manufactured; variable costing income is ____________ than absorption costing income.

-When units sold and units manufactured are equal; variable costing income is _________ to absorption costing income.

-On a per unit basis, absorption costing includes these product costs

-On a per unit basis, variable costing includes these product costs

A.	Equal
B.	direct materials, direct labor, variable factory overhead
C.	direct materials, direct labor, variable factory overhead, fixed factory overhead
D.	Less
E.	Greater