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Answer (B) is correct . Absorption and variable costing differ in their treatment of fixed overhead: ?It is capitalized as inventory under absorption costing and not under variable costing. Thus, the difference in operating income between the two can be calculated as the difference between the ending inventory in units and the beginning inventory in units, multiplied by the budgeted fixed manufacturing cost per unit.

Answer (A) is incorrect because Inventory is valued according to accumulated costs, not selling price.
Answer (C) is incorrect because Inventory is valued according to accumulated costs, not selling price.
Answer (D) is incorrect because The difference between absorption and variable costing is accounted for by fixed, not variable, manufacturing costs.