A.E.K.D.B. produces Italian jackets. The jackets have a dire…

A.E.K.D.B. produces Italian jackets. The jackets have a direct material cost of $3.50 per unit. A.E.K.D.B. miraculously has no direct labor costs, no variable manufacturing overhead costs, nor any budgeted fixed manufacturing overhead. If unit production is less than unit sales, then the costing method that will result in the greatest operating income is ______.