Stiller Corporation incurred fixed manufacturing costs of $120,000 during 2019. Other information for 2019 includes: The budgeted denominator level is 10,000 units. Units produced total 8,000 units. Units sold total 7,400 units. Beginning inventory was 200 units. The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold. Operating income using absorption costing will be using variable costing. than operating income if A) $4,800 lower B) $4,800 higher C) $7,200 higher OD) $1,800 higher