The Following Information Pertains to Cumberland Corporation Absorption Costing Net Income Would Be How Much Greater or r

The following information pertains to Cumberland Corporation: $$\begin{array} { l r } \text { Beginning inventory } & 0 \text { units } \\\text { Ending inventory } & 6,000 \text { units } \\\text { Direct labor per unit } & \$ 20 \\\text { Direct materials per unit } & 16 \\\text { Variable overhead per unit } & 4 \\\text { Fixed overhead per unit } & 10 \\\text { Variable selling costs per unit } & 12 \\\text { Fixed selling costs per unit } & 16\end{array}$$ Absorption costing net income would be how much greater or less than the variable costing net income?

A) $80,000 less than
B) $80,000 greater than
C) $60,000 greater than
D) $60,000 less than