Absorption and Marginal Costing

I found this question in the revision kit (BPP Learning Media) The following data is available on the production and sales for the first three years of a company's new product. Year 1 Year 2 Year 3 Production Units 5,000 6,000 4,000 Sales Units 4,000 6,000 5,000 Variable costs per unit, selling price and total fixed costs per year were constant over the three year period. The company is considering the use of either marginal or absorption costing. Which of the following statements is/are true? 1) Absorption costing will show a lower profit than marginal costing in Year 1. 2) Marginal costing will show a lower closing inventory valuation than absorption costing in Year 2. 3) Total profit over the three-year period will be the same under both methods. a.) 1 only b.) 2 only c.) 3 only d.) 2 and 3 My answer to this question was option 'c' 3 only, but when I checked the answer, it said the correct answer is option 'd' 2 and 3. I chose 3 only because the total profit for the three year period will be the same under both absorption and marginal costing methods, but I feel that statement 2 makes sense, because production was equal to sales in Year 2 and in such cases there is no difference between the marginal and absorption profits. I humbly request for help, to get this confusion sorted.