When production is equal to sales, which of the following is TRUE?

A: No change occurs to inventories for either use absorption costing or variable costing methods

B: The use of absorption costing produces a higher net income than the use of variable costing

C: The use of absorption costing produces a lower net income than the use of variable costing

D: The use of absorption costing causes inventory value to increase more than they would though the use of variable costing