Affinity Makes a Single Product, Pool Pumps Under Which Method Will Net Income Be Larger?
A) Variable

Affinity makes a single product, pool pumps. Information for 2014 appears below (Assume the same unit costs in all years) : $$\begin{array} { l r } \text { Sales in units } & 5,800 \\\text { Production in units } & 6,200 \\\text { Beginning inventory } & 1,500 \\\text { Variable production cost per unit } & \$ 46.00 \\\text { Variable selling cost per unit } & \$ 6.00 \\\text { Fixed production cost per year } & \$ 31,000 \\\text { Fixed selling and administrative cost per year } & \$ 24,000 \\\text { Selling price per unit } & \$ 75.00\end{array}$$ Under which method will net income be larger?

A) Variable costing
B) Full costing
C) Net income under both the variable and full costing methods will be the same.
D) The answer cannot be determined from the information provided.