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

Select one:

a. Units sold and units produced were both 42,000.

b. Units sold equaled 39,000 and units produced equaled 42,000.

c. Sales prices decreased by $7 per unit during the accounting period.

d. Units sold equaled 55,000 and units produced equaled 49,000.

e. Selling expenses increased by 10% during the accounting period.