UMPI Manufacturing and ABC Manufacturing create identical products. However, most of UMPI's costs are fixed while ABC's costs are mostly variable costs. Describe the difference between fixed and variable costs. Give an example of a 2 variable costs for a bakery that bakes loaves of bread that sells to retail stores. Which cost is usually the higher of the two; fixed or variable? Justify your answer with reasoning. If sales increase for both companies, which company will realize the greatest increase to profits