The beginning inventory is $14,500$ units. All of the units that were manufactured during the period and all the units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $$8\mathrm{.}20$ per unit, and variable manufacturing costs are $$20$ per unit. Determine $($a$)$ whether variable costing operating income is less than or greater than absorption costing operating income, and $($b$)$ the difference in variable costing and absorption costing operating income.