When comparing absorption costing with variable costing, the difference in operating income can be explained by the difference between the

Select one:

a$.$

ending inventory in units and the beginning inventory in units, multiplied by the budgeted fixed manufacturing cost per unit.

b$.$

units sold and the units produced, multiplied by the budgeted variable manufacturing cost per unit.

c$.$

ending inventory in units and the beginning inventory in units, multiplied by the unit sales price.

d$.$

units sold and the units produced, multiplied by the unit sales price.