The beginning inventory is 5,000 units. All of the units manufactured during the period and 3,000 units of the beginning inventory were sold. The beginning inventory fixed costs are $20 per unit, and variable costs are $55 per unit. a. Determine whether variable costing income from operations is less than or greater than absorption costing income from operations. _________________ b. Determine the difference in variable costing and absorption income from operations. $ _________________