S&P enterprises sold 10,000 units of inventory during a given period. The level of inventory of the manufactured product remained unchanged. The manufacturing costs were as follows: Unit manufacturing casts of the period variable $11.00 fixed $7.00, Unit operating expenses of the period variable 3.00 fixed 2.50. Which of the following statements is true. A. Net income under absorption costing will be 40,000$ more than under variable costing. B. Net income will be the same under both variable and absorption costing. C. Net income under variable costing will be 45,000$ less than net income under absorption costing. D. The difference in net income cannot be determined.