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

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

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

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

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