The beginning inventory is 19,900 units. All of the units that were manufactured during the period and 19,900 units of the beginning inventory were sold. The beainnina inventory fixed manufacturina costs are $40 per unit, and variable manufacturing costs are $88 per unit. Variable costing operating income is greater than absorption costing. Variable costing operating income is less than absorption costing. er than absorption costing operating income. 3 b. Determine the difference in variable costing and absorption costing operating income. 796,000