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

Multiple Choice

units sold and units produced were both 67,900.

units sold equaled 64,000 and units produced equaled 67,900.

units sold equaled 65,000 and units produced equaled 57,200.

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

selling expenses increased by 8% during the accounting period.