When comparing Kelley’s absorption costing net operating income to its variable costing net operating income, which of the following will be true?

a. Its absorption costing net operating income will be $35,000 lower than its variable costing net operating income.

b. Its absorption costing net operating income will be $35,000 higher than its variable costing net operating income.

c. Its absorption costing net operating income will be $15,000 lower than its variable costing net operating income.

d. Its absorption costing net operating income will be $15,000 higher than its variable costing net operating income.