If a Company Overstates Its Ending Inventory Balance for 2012

If a company overstates its ending inventory balance for 2012 by $10,000,and overstates its ending inventory balance for 2011 by $5,000 what are the effects on its net income for 2012 and 2011? Effect on 2012 Net Income Effect on 2011 Net Income

A) Overstated by $15,000 Overstated by $10,000
B) Understated by $5,000 Overstated by $10,000
C) Overstated by $5,000 Overstated by $5,000
D) Overstated by $10,000 Overstated by $5,000