Which of the following is not a way to calculate Absorption Net Income?

Select one:

A$.$

Gross Profit $$ Non$-$Manufacturing Costs

B$.$

Variable Net Income $+($Change in Inventory units x Fixed Overhead Rate$)$

C$.$

Contribution Margin $$ Selling and Administrative Expenses

D$.$

All of the above equal Absorption Net Income

E$.$

None of the above equal Absorption Net Income