Analyzing Income under Absorption and Variable Costing Variable manufacturing costs are $76 per unit, and fixed manufacturing costs are $212,100. Sales are estimated to be 8,100 units. 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 8,100 unit and a plan to produce 10,100 units? b. How much would variable costing income from operations differ between the two production plans