Urgent – marginal costing

Fixed absorption rate is 12 per direct labour hour and each unit of production take 4 labour hours. Company produced 20000 units using 100000 direct labour hours and sold 18000 units. The profit under absorption costing was 464000.

What profit would have been earned under marginal costing system?

A- 440000
B- 344000
C- 368000
D- 560000

I am getting 2 answers
Change in stock * oar
2000 x 48= 96000
464000-96000= 368000
And
2000 x 48= 96000
464000+96000= 560000

Assuming that production is more than sales therefore inventory is increasing and absorption profit will give higher profit!??

So the answer is 368000?
Please help