1-4 p. 943 PE 20-4B Analyzing income under absorption and variable costing OBJ. 2 Variable manufacturing costs are $126 per unit, and fixed manufacturing costs are $157,500. Sales are estimated to be 10,000 units. a. How much would absorption costing income from operations differ between a plan to produce 10,000 units and a plan to produce 15,000 units? b. How much would variable costing income from operations differ between the two production plans