Which of the following formulas can often reconcile the difference between absorption- and variable-costing income?

Select one:

a. (Absorption-costing income - variable-costing income) fixed-overhead rate per unit

b. Change in inventory units predetermined fixed-overhead rate per unit

c. Change in inventory units predetermined variable-overhead rate per unit

d. Change in inventory units predetermined variable-overhead rate per unit

e. Change in inventory units predetermined fixed-overhead rate per unit