QU Sylvia LLC produces only one product. Last year, Sylvia's variable costs of production were $5,126 and their fixed manufacturing overhead costs were $5,999. Sylvia sold 3,502 units and made 4,000 units during the year. Sylvia had no beginning inventory, so: Fin O a. under variable costing, the units in ending inventory will be costed at $2.78 each. O b. the net operating income under absorption costing for the year will be $746.88 lower than net operating income under variable costing. O c the ending inventory under variable costing will be $746.88 lower than the ending inventory under absorption costing Od the net operating income under absorption costing for the year will be $638.19 lower than net operating income under variable costing. Next page