The following data were provided by Rider, Inc, which produces a single product:

Units in beginning inventory0Units produced5,000Units sold4,500Variable costs per unit:Manufacturing$10Selling and administrative$4Fixed costs in total:Manufacturing$15,000Selling and administrative$10,000

For the year in question, one would expect the net operating income under absorption costing to be:

higher than the net operating income under variable costing.

lower than the net operating income under variable costing.

the same as the net operating income under variable costing.

the relation between absorption costing and variable costing net operating incomes cannot be determined.