Analyzing Income under Absorption and Variable Costing Variable manufacturing costs are $82 per unit, and fixed manufacturing costs are $160,000. Sales are estimated to be 6 If an amount is zero, enter "0". Do not round interim calculations. Round final answer to nearest whole dollar. a. How much would absorption costing income from operations differ between a plan to produce 6,100 units and a plan to produce 8,000 units? ,100 units. b. How much would variable costing income from operations differ between the two production plans