Analyzing Income under Absorption and Variable Costing Variable manufacturing costs are $113 per unit, and fixed manufacturing costs are $45,000. Sales are estimated to be 3,600 units. f an amount is zero, enter " 0 ". Round intermediate calculations to the nearest cent and your final answers to the nearest lollar. How much would absorption costing operating income differ between a plan to produce 3,600 units and a plan to produce 4,500 nits? How much would variable costing operating income differ between the two production plans