5 eBook Show Me How Variable Costing-Production Exceeds Sales Fixed manufacturing costs are 544 per unit, and variable manufacturing costs are $132 per unit. Production was 123,000 units, while sales were 115,620 units. a. Determine whether variable costing income from operations is less than or greater than absorption costing income from operations. Variable costing income from operations is greater than absorption costing. b. Determine the difference in variable costing and absorption costing income from operations.