Relationship between variable costing opposed absorption costing

The Pacific Company manufactures a single product. its cost structure, which has remained constant for the last 3 years, is as follows: Variable cost per unit Production $43 Selling and Administrative $15 Fixed Costs in Total Production $145,000 Selling and Administrative $95,000 5,800 units were produced and 5,000 units were sold during 2019. There were no beginning inventories. Which of the following would best describe the relationship between the net income for 2019 under variable costing as opposed to under absorption costing? $8,800 less than under absorption costing. $20,000 less than under absorption costing $8,800 more than under absorption costing $20,000 more than under absorption costing none of the others is correct