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

units sold equaled 41,000 and units produced equaled 43,500.

units sold and units produced were both 43,500.

units sold equaled 58,000 and units produced equaled 53,000.

sales prices decreased by $5 per unit during the accounting period.

selling expenses increased by 10% during the accounting period.