Which method makes the manager of company manipulate in operating income variable costing or absorption costing ?

Absorption costing due to change in method of inventory valuation.

Absorption costing gives room for production managers to increase the reported net profit through accelerating production of goods, regardless of selling them.

Due to the capitalization of indirect and fixed costs in inventory balances. Higher ending inventory balances dilute the recognized indirect and fixed costs reported on the income statement, while inflating the inventory closing balance on the balance sheet.

agreed with mr muhammad siddiqui