Income Statements, Variable and Absorption Costing The following information pertains to Vladamir, Inc., for last year: There are no work-in-process inventories. Normal activity is 100,000 units. Expected and actual overhead costs are the same. Costs have not changed from one year to the next. Required: 2. Without preparing an income statement, indicate what the difference will be between variable-costing income and absorption-costing income. $ Feedback Check My Work 3a. Assume the selling price per unit is $32. Prepare an income statement using variable costing. 3b. Assume the selling price per unit is $32. Prepare an income statement using absorption costing