QUESTION 9 Heinrich Corporation budgeted fixed manufacturing costs of $6,000 during 2017. Other information for 2017 includes: The budgeted denominator level is 1,000 units. Units produced total 750 units. Units sold total 600 units. Beginning inventory was zero. The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold. What will be the difference between operating income using absorption costing versus variable costing Absorption costing will be $1,500 higher than variable costing. Absorption costing will be $1,200 lower than variable costing. Absorption costing will be $900 higher than variable costing. Absorption costing will be $2,400 lower than variable costing.