Mortech had net income of $243,000 based on variable costing. Beginning and ending inventories were 43,000 units and 42,000 units, respectively. Assume the fixed overhead per unit was $0.75 for both the beginning and ending inventory. What is net income under absorption costing? When the number of units sold exceeds the number of units produced, net income under absorption costing will be The difference in income is equal to: Net income under variable costing Net income under absorption costing