Variable costing—production exceeds sales OBJ. 1 Fixed manufacturing costs are $44 per unit, and variable manufacturing costs are $100 per unit. Production was 67,200 units, while sales were 50,400 units. Determine

(a) whether variable costing income from operations is less than or greater than absorption costing income from operations, and

(b) the difference in variable costing and absorption costing income from operations.