Calculator Variable Costing-Sales Exceed Production The beginning inventory is 6,200 units. All of the units that were manufactured during the period and 6,200 units of the beginning inventory were sold. The beginning inventory feed manufacturing costs are 559 per unit, and variable manufacturing costs are $110 per unit Determine whether variable conting operating income is less than or greater than absorption conting operating income. b. Determine the difference in variable costing and absorption costing operating income