Jupiter Corporation budgeted fixed manufacturing costs of $16,000 during 2015. Other information for 2015 includes: The budgeted denominator level is 2,000 units. Units produced total 2,200 units. Units sold total 1,900 units. Variable cost per unit is $4. Beginning inventory is zero. The fixed manufacturing cost rate is based on the budgeted denominator level. The operating income using variable costing will be income under absorption costing. as compared to the operating lower by $2,400 higher by $2,400 lower by $4,800 Ohigher by $4,800