Analyzing Income under Absorption and Variable Costing Variable manufacturing costs are $72 per unit, and fixed manufacturing costs are $73,800, Sales 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 8,200 units? b. How much would variable costing operating income differ between the two production plans