Analyzing Income under Absorption and Variable Costing Variable manufacturing costs are $126 per unit, and fixed manufacturing costs are $157,500. Sales are estimated to be 10,000 units. If an amount is zero, enter "0". a. How much would absorption costing operating income differ between a plan to produce 10,000 units and a plan to produce 15,000 units? $ b. How much would variable costing operating income differ between the two production plans? \$ x Feedback - Check My Work