During the Current Period, 20,000 Units Were Produced and 17,000

During the current period, 20,000 units were produced and 17,000 units were sold. Fixed manufacturing costs incurred amounted to $40,000. An absorption costing income statement would report the fixed manufacturing costs:

A) as a $40,000 deduction from sales revenue to obtain contribution margin.
B) as a $40,000 deduction from sales revenue to obtain gross profit.
C) as a $34,000 deduction from gross profit to obtain operating income.
D) as a $34,000 deduction from sales revenue to obtain gross profit.