If a Company Uses Standard Absorption Costing,how Could a Business

If a company uses standard absorption costing,how could a business manager exploit that accounting method in order to boost profit without violating the accounting standards?

A) By building up inventory levels, fixed manufacturing costs could be 'stored up' in inventory, the cost of sales would be lower and profit would be higher.
B) By reducing inventory levels, the manager could show higher sales revenues, and thus report higher profit.
C) By coding administrative costs to inventory, the manager could report lower total expenses and thus report higher profit.
D) By adopting just-in-time inventory management, the manager could reduce the costs of financing and storing inventory which would in turn help boost profit.