Analyzing Income under Absorption and Variable Costing Varlable manufacturing costs are $74 per unit, and fixed manufacturing costs are $71,400. Sales are estimated to be 4,300 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 4,300 units and a plan to produce 5,100 units? b. How much would variable costing income from operations differ between the two production plans