Parrot Company manufactures and sells one product The following infor f e two years of operations, using super-variable costine. Variable cost per unit: Direct materials Fixed costs per year: S10 Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses $12,000 $A8,000 $15,000 The company does not incur The selling price of the company'prodct is s per unit costs or variable selling and administrative expenses Production (units) Sale (units) Y car I 3,000 2,800 Year 2 3.000 3.200 the company has to use GAAP-consistent absorption accounting The aborption ing For external reporting purpose income for Year I is closest to: A lower than super-variable costing income by B lower than super-variable costing income by C. higher than super-variable costing income by D. higher than super-variable costing income by E. higher than super-variable costing income by $800 $4,000 $2,000 $800 $4,000