Operating income under absorption costing is higher than operating income under variable costing when units produced are more than units sold. True False Fixed manufacturing overhead costs from the current period are sometimes deferred to future periods using: both absorption and variable costing. Look, is a plane, is a train, no is Superman! neither absorption or variable costing. absorption costing: variable costing: The type of available capacity that signals the potential for growth opportunities or policy changes is idie capacity. I should have paid more attention in class. :/ nomproductive capacity. productive capacity. efficient capacity. The capacity that could cause a downward spiral (or death spiral) is: theoretical capacity. normal capacity. Maybe! productive capacity. practical capacity