Fixed manufacturing costs are $49 per unit, and variable manufacturing costs are $147 per unit. Production was 116,000 units, while sales were 110,200 units. a. Determine whether variable costing operating income is less than or greater than absorption costing operating income. Variable costing operating income is greater than absorption costing. Variable costing operating income is less than absorption costing. , operating income. b. Determine the difference in variable costing and absorption costing operating income