Whats the answer for number 9 ? It says that VC its not the answer

Determine whether each the following statements describes variable costing (VC), full absorption costing (FA), or both (B): 1. Measures gross margin as the difference between sales revenue and cost of goods sold. FA 2 Used primarily for internal decision making 3 Has the highest net income when production is greater than sales 4. Shows the same profit for a given level of sales, regardless of production 5. Has the highest cost of goods sold when sales are greater than production 6. Accounts for a portion of fixed manufacturing overhead as an asset 7. Required by GAAP for external reporting 8. May lead managers to produce more units than the market demands FA FA FA When production and sales are equal, results in all of the current period manufacturing overhead being deducted on the income statement. VC 10. Measures contribution margin as the difference between sales revenue and variable VC