The following information was extracted from the first year absorption-based accounting records of Baldwin Corporation Total fixed costs incurred $100,000 Total variable costs incurred 50,000 Total period costs incurred 70,000 Total variable period costs incurred 30,000 Units produced 20,000 Units sold 12,000 Unit sales price $12 Refer to Baldwin Corporation. Based on variable costing, if Baldwin had sold 12,001 units instead of 12,000, its income before income taxes would have been Select one: a. $8.33 higher. b. $11.00 higher. c. $9.50 higher. d. $8.50 higher.