Routsong Company had the following sales and production data for the past for years: Year 1 Year 2 Year 3 Year 4 Production in units 6.000 9.000 4.000 5.000 Sales in Units 6,000 6,000 5.000 7.000 Selling price per unit, variable cost per unit, and total fixed costs are the same in each year. Which of the following statements is not correct? Because of the changes in production levels, under variable costing the unit product cost will change each year. Under variable costing, net operating Income for Year 1 and Year 2 would be the same. The total net operating income for all four years combined would be the same under variable and absorption costing Under absorption costing, net operating income in Year 4 would be less than the net operating Income In Year 2