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Variable Costing-5ales Exceed Production= The beginning inventory is 21,600 units. All of the units that were manufactured during the period and all the units of the beginning inventory were sold. The beginining inventory fixed manufacturing costs are $61 per unit, and variable manufacturing costs afe $106 per unit. a. Determine whether variable costing gperaking income is less than of greates than poverpticn costing operating licomei. b. Determine the difference in variable costing and absorption costing operating income