Rainy Corporation reported the following results for December: Description Amount Number of units sold 700 units Selling price per unit $400 per unit Cost of goods sold per unit (all variable) $150 per unit Variable selling expense per unit $25 per unit Fixed selling expense $12,000 Variable administrative expense per unit $22 per unit Fixed administrative expense $14,300 The contribution margin for December is: O A. $142,100 B. $175.000 C. $247.100 D. $148,700 When the number of units produced during the period are equal to the number units sold during the period: A. Net operating income under variable costing will be greater than net operating income under the absorption method. B. Net operating income under variable costing will be less than net operating income under the absorption method. OC. Net operating income under variable costing will be equal to net operating income under the absorption method. OD. Inventories will increase