Complete questions $(1)-(4)$ that follow. If the answer is zero, enter $"0".$

Use the income statements on the Absorption Statement and Variable Statement to complete the following table for the original production level. Then prepare similar income statements at a production level $10,000$ units higher and add that information to the table. Assume that total fixed costs, unit variable costs, unit sales price, and the sales levels are the same at both production levels.

$\backslash$table$[[$Operating Income$],[\backslash$table$[[$Original Production$],[$Level$-$Absorption$]],\backslash$table$[[$Original Production$],[$Level$-$Variable$]],\backslash$table$[[$Additional $10,000],[$Units$-$Absorption$]],\backslash$table$[[$Additional $10,000],[$Units$-$Variable$]]],[241,000,$$$205,000,$$$205,000,],[2,,,]]$

What is the change in operating income from producing $10,000$ additional units under absorption costing?

$

What is the change in operating income from producing $10,000$ additional units under variable costing?

$1$

What would be your recommendation to the production manager?

a$.$ Do not produce the extra $10,000$ units. The increase in operating income under absorption costing is due to fixed manufacturing costs being held in inventory, and the additional inventory will lead to higher handling, storage, financing, and obsolescence costs.

b$.$ Produce the extra $10,000$ units. Operating income will be increased, and the production manager will receive praise for creating higher profits.

c$.$ Do not produce the extra $10,000$ units. Operating income does not change under absorption costing when the additional units are produced.

d$.$ Produce the extra $10,000$ units. It's always a good idea to have extra units on hand and keep the factory operating at capacity, even if all the units are not sold.