Multiple Choice The absorption costing net operating income will be lower than the variable costing net operating income by $28,000. The absorption costing net operating income will be lower than the variable costing net operating income by $100,000. The absorption costing net operating income will be higher than the variable costing net operating income by $28,000. The absorption costing net operating income will be higher than the variable costing net operating income by $100,000. Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Which of the following choices explains the relationship between the absorption costing net operating income and the variable costing net operating income