Parrot Company manufactures and sells one product. The following information pertains to each o the company's first two years of operations, using super-variable costing. The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. The selling price of the company's product is $45 per unit. For external reporting purpose, the company has to use GAAP-consistent absorption accounting. The absorption costing income for Year 1 is closest to: A. lower than super-variable costing income by $65, 875 B. lower than super-variable costing income by $100, 750 C. higher than super-variable costing income by $93,000 D. higher than super-variable costing income by $65, 875 E. higher than super-variable costing income by $100, 750