The Following Information Pertains to Shark Corporation -Refer to the Figure

Multiple Choice

The following information pertains to Shark Corporation:
$$\begin{array} { l r } \text { Beginning inventory } & 0 \text { units } \\\text { Ending inventory } & 6,000 \text { units } \\\text { Direct labour per unit } & \$ 2022 \\\text { Direct materials per unit } & 1618 \\\text { Variable overhead per unit } & 48 \\\text { Fixed overhead per unit } & 1012 \\\text { Variable selling costs per unit } & 1214 \\\text { Fixed selling costs per unit } & 1618\end{array}$$
-Refer to the Figure.What is the relationship between absorption-costing net income and variable-costing net income?

A) Absorption-costing net income is $72,000 less.
B) Absorption-costing net income is $70,000 less.
C) Absorption-costing net income is $72,000 greater.
D) Absorption-costing net income is $70,000 greater.