kern corporation produces a single product. selected information concerning the operations of the company follow: units in beginning inventory 0 units produced 10,000 units sold 9,000 direct materials $ 40,000 direct labor $ 20,000 variable manufacturing overhead $ 12,000 fixed manufacturing overhead $ 25,000 variable selling and administrative expenses $ 4,500 fixed selling and administrative expenses $ 30,000 assume that direct labor is a variable cost. which costing method, absorption or variable costing, would show a higher operating income for the year and by what amount?