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

Multiple Choice

a.) Units sold equaled 45,000 and units produced equaled 48,700.

b.) Units sold and units produced were both 48,700.

c.) Units sold equaled 64,000 and units produced equaled 56,600.

d.) Sales prices decreased by $8 per unit during the accounting period.

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