The beginning inventory is 14,000 units. All of the units that were manufactured during the period and 14,000 units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $44 per unit, and variable manufacturing costs are $93 per unit.

a.Determine whether variable costing income from operations is less than or greater thanabsorption costingincome from operations.

b.Determine the difference in variable costing and absorption costing income from operations.

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