Absorption and Marginal costing

Example 2 The following data is available on the production and sales for the first three years of a company’s new product. Year 1 Production units 5,000 Sales units 4,000 Year 2 6,000 6,000 Year 3 4,000 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 inYear2 (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 The correct answer is D. Sir i understood how option(3) was the correct answer but I don't seem to understand how option (2) is also the correct answer the opening inventory for option 2 was 1000 and the closing inventory was also 1000( 6000(production)+1000(opening inventory)-6000(sales)) if both inventory levels are the same in year 2 doesn't that mean that the absorption and marginal profit are equal???