E-Com had net income of $139,000 under variable costing. Beginning and ending inventories were 1.290 units and 5,800 units, respectively. Fixed overhead cost was $3.40 per unit for both the beginning and ending inventory. What is net income under absorption costing? When the number of units produced exceeds the number of units sold, net income under absorption costing will be The difference in income is equal to: Net Income under variable costing Net Income under absorption costing