Analvzing income under Absorption and Variable Costing Variable manufacturing costs are $107 per unit, and fixed manufacturing costs are $64,800.5 ales are estimated to be 7,200 units. If an amount is zero, enter " 0 ". Round intermediate calculations to the nearest cent and your final answers to the nearest dollar a. How much would absorption costing operating income differ between a plan to produce 7,200 units and a plan to produce 8 , 100 units? x b. How much would variable costing operating income differ between the two production plans