Which of the following correctly represents how to calculate absorption net income assuming no change in the fixed overhead rate?

Select one:

A$.$ Variable net income $-($Change in Inventory units $x$ Fixed Overhead Rate$)$

B$.$ Variable net income $+($Change in Inventory units $x$ Fixed Overhead Rate$)$

C$.$ Variable net income $-($Change in Inventory units $x$ Variable Overhead Rate$)$

D$.$ Variable net income $+($Change in Inventory units $x$ Variable Overhead Rate$)$

E$.$ None of the above