Silver Corporation produces a single product. During the current year, Silver produced 30,000 units and sold 24,000 units. There were no units in beginning inventory. Silver's total variable manufacturing costs were $75,000 and its total fixed manufacturing overhead costs were $45,000. Which of the following statements is true? O Under variable costing, the cost of the items in ending inventory is $4.00 per unit. Operating income computed using absorption costing is $9,000 lower than operating income computed using variable costing. O Under absorption costing, the cost of the items in ending inventory is $2.50 per unit. O Ending inventory computed using variable costing is $9,000 lower than ending inventory computed using absorption costing. O None of the above statements is true.