When the number of units sold exceed the number of units produced, income reported under absorption costing will be lower under absorption than under variable costing. which of the following gives the best justification of the above statement?

a. income under absorption costing is always less than income reported using variable costing, regardless of the number of units produced.
b. income under absorption costing is always more than income reported using variable costing, regardless of the number of units produced.
c. the fixed overhead cost deferred in ending inventory is greater than the fixed overhead cost recognized from beginning inventory.
d. the fixed overhead cost deferred in ending inventory is less than the fixed overhead cost recognized from beginning inventory.

Amanufacturing firm is considering overhauling the existing compensation strategy. currently every front line employee who works on the assembly line earns the same hourly wage. ideally, management would like to institute a new pay system that involves pay-for-performance. which of the following recommendations is both consistent with scientific management's general emphases and generally good advice for management of this firma. the firm should adopt a differential pay system with one pay level for average performance, and a higher level for good performance. b. the firm should adopt a differential pay system, but the firm should modify it from its original design and provide many different levels of pay associated with different performance levels. c. the firm should understand worker psychology and to focus on pay as the key motivator. d. all of the abovee. none of the above