XYZ Company sells a soccer ball for $20. In March, it sold 28,000 balls while manufacturing 30,000. There was no beginning inventory on March 1. Production information for March was:

Direct manufacturing labor per unit	15 minutes
Fixed selling and administrative costs	$40,000
Fixed manufacturing overhead	132,000
Direct materials cost per unit	2
Direct manufacturing labor per hour	24
Variable manufacturing overhead per unit	4
Variable selling expenses per unit	2

Operating income under absorption costing will be ___________operating income under variable costing by $____________ .

A) greater than; $ 11,467

B) greater than; $9,429

C) greater than; $ 12,286

D) greater than; $8,800