A company sold 82,000 units of its single product in a period in which 84,000 units were manufactured.Which of the following statements are true?

A、Inventoryvalueattheendoftheperiodwouldbehigherthanatthebeginningoftheperiod.
B、Inventoryvalueattheendoftheperiodwouldbelowerthanatthebeginningoftheperiod.
C、Inventoryvaluesbothatthebeginningandattheendoftheperiodwouldbehigherusingabsorptionratherthanmarginalcosting.
D、Inventoryvaluesbothatthebeginningandattheendoftheperiodwouldbelowerusingabsorptionratherthanmarginalcosting.