Smithtown Corp. incurred fixed manufacturing costs of $36,000 during 2019, its first year in business. Smithtown produced 1,800 units and sold 1,200 units during 2019. The company uses absorption costing and the fixed manufacturing cost rate was $20 per unit. Operating income using absorption costing will be ________ than operating income if using variable costing.

		$12,000 lower
		$12,000 higher
		$24,000 lower
		$24,000 higher