Uptown Inc. budgeted and incurred fixed manufacturing costs of $34,000 during 2019. Other information for 2019 includes:

The budgeted denominator level is	2,000 units.
Units produced total	1,800 units.
Units sold total	1,300 units.
Beginning inventory was	zero.

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 ________ than operating income if using variable costing.

	a.	$9,444 lower
	b.	$8,500 higher
	c.	$22,100 lower
	d.	$11,900 higher