Calculate the income impact if the actual sales come in 3,000 unites lower: Absorption Costing Income impact if actual sales come in 3,000 units lower. Unit co Unit CD $ 7 Direct Material Direct Labor Fored manufacturing overhead cost $ 6 $ 70,000/ 10,000 = $ Unit production cost $ 20 Sales Cost of goods sold Income statement $ 300,000 $ 200,000 Gross Profit $ 100,000 Selling and Admin expenses Net Operating Income (Loss) $ 80,000 $ 20,000