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S&P Enterprises sold $10,000$ units of inventory during a given period. The level of inventory of the manufactured product remained unchanged. The manufacturing costs were as follows:

Line Item DescriptionVariableFixedUnit manufacturing costs of the period$$11\mathrm{.}00$$$7\mathrm{.}00$Unit operating expenses of the period$3\mathrm{.}002\mathrm{.}50$

Which of the following statements is true?

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

b$.$ Net income under absorption costing will be $$40,000$ more than under variable costing.

c$.$ The difference in net income cannot be determined.

d$.$ Net income under variable costing will be $$45,000$ less than net income under absorption costing.