During $2025,$ JA Construction sold $12300$ units, with beginning and ending units for the year of $1200.$ Manufacturing costs were as

follows:

Which of the following statements is true?

The difference in net income cannot be determined.

Net income under absorption costing will be $$49200$ more than under variable costing.

Net income under variable costing will be $$55350$ less than net income under absorption costing.

Net income will be the same under both variable and absorption costing.

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