Routsong Company Had the Following Sales and Production Data for the Past

Routsong Company had the following sales and production data for the past four years:
Selling price per unit, variable costs per unit, and total fixed costs are the same in each year. Which of the following statements is not correct?
$\begin{array}{lrr} &\text { Year 1 } & \text { Year 2 } & \text { Year 3 } & \text { Year 4 } \\ \text { Production in units.} &6,000&9,000 & 4,000& 5,000\\ \text {Sales in units. } &6,000&6,000 & 5,000&7,000\\\end{array}$

A) Under variable costing, net operating income for Year 1 and Year 2 would be the same.
B) Because of the changes in production levels, under variable costing the per unit stock value will change each year.
C) The total net operating income for all four years combined would be the same under variable and absorption costing.
D) Under absorption costing, net operating income in Year 4 would be less then the net operating income in Year 2.