Which of the following situations would cause variable-costing income to be lower than absorption-costing income?

• Units sold and units produced were both 47,400.
• Selling expenses increased by 7% during the accounting period.
• Units sold equaled 62,500 and units produced equaled 55,700.
• Units sold equaled 44,000 and units produced equaled 47,400.
• Sales prices decreased by $7 per unit during the accounting period.

Please help me understand how to find this answer from the options above.