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

Shark Corporation
The following information pertains to Shark Corporation: $$\begin{array} { l l } \text { Beginning inventory } & 0 \text { units } \\\text { Ending Finished Goods Inventory } & 6,000 \text { units } \\\text { Direct labour per unit } & \$ 22 \\\text { Direct materials per unit } & 18 \\\text { Variable manufacturing overhead per unit } & 6 \\\text { Fixed manufacturing overhead per unit } & 12 \\\text { Variable selling costs per unit } & 14 \\\text { Fixed selling costs per unit } & 16\end{array}$$
-Refer to Shark Corporation. 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.