During the first year of operations, 20,000 units were produced and 18,000 units were sold. Total production costs incurred were $25 /unit produced with variable costs representing 60% of the total production cost incurred. By how much will absorption costing income exceed variable costing income? During the first year of operations, 10,000 units were produced and 9,000 units were sold. If income under absorption costing exceeded income under variable costing by $20,000, what was the total fixed manufacturing cost incurred