OW ME HOW 4. Analyzing income under absorption and variable costing Obj. 2 Variable manufacturing costs are $13 per unit, and fixed manufacturing costs are $75,000. Sales are estimated to be 12,000 units. A. How much would absorption costing income from operations differ between a plan to produce 12,000 units and a plan to produce 15,000 units? B. How much would variable costing income from operations differ between the two produc- tion plans