For each of the three independent cases below, determine whether absorption costing income will be greater than, less than, or equal to variable costing income.

	Case 1	Case 2	Case 3
Beginning inventory units	0	0	300
Units produced	2,900	3,300	3,200
Units sold	2,900	3,000	3,500

For each of the three independent cases below, determine whether absorption costing income will be greater than, less than or equal to variable costing income. Beginning inventory units Units produced Units sold Case 1 0 2,900 2,900 Case 2 0 3,300 3,000 Case 3 300 3,200 3,500 Case 1 Case 2 Case 3 Absorption costing income will be variable costing income: Equal to Greater than Less than