Mill Corporation had the following unit costs for the recently concluded calendar year:

Variable Fixed

Manufacturing ................................$8.00 $3.00

Nonmanufacturing .............................$2.00 $5.50

Inventory for Mills sole product totaled 6,000 units on January 1 and 5,200 units on December 31.

When compared to variable costing income, Mills absorption costing income is

a. $2,400 lower.

b. $2,400 higher.

c. $6,800 lower.

d. $6,800 higher.