BE 21-4 Analyzing income under absorption and variable costing 0b]. 2 Variable manufacturing costs are $126 per unit, and fixed manufacturing costs are $15?,500. Sales are estimated to be 10,000 units. at How much would absorption costing operating income differ between a plan to produce 10,000 units and a plan to produce 15,000 units? 1:). How much would variable costing operating income differ between the two production plans