Venus Corporation incurred fixed manufacturing costs of $4,800 during 2020. Other information for 2020 includes: The budgeted denominator level is 1,200 units. Units produced total 750 units. Units sold total 620 units. Beginning inventory was zero. The company uses variable 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 variable costing will be than operating income if using absorption costing. A. $520 lower B. $1,800 lower C. $2,480 higher D. $1,800 higher $ $