Bush Corporation The following information has been extracted from the financial records of Bush Corporation for its first year of operations: Units produced 10,000 Units sold 7,000 Variable costs per unit: Direct material Direct labor Manufacturing overhead SGGA Fixed costs: Manufacturing overhead $70,000 SGGA 30.000 90. Refer to Bush Corporation. Based on absorption costing, Bush Corporation's income in its first year of operations will be a. $21,000 higher than it would be under variable costing