Variable and Absorption Costing The following information shows the expected client invoice work-in-process levels for the staff group at Smith & Smith, LLP, a local CPA firm. Fixed overhead is applied based on labor hours.Units in WIP Percent Complete Fixed Overhead Rate Beginning Inventory: 10 units. . . . . . . . . . 40% $200 per unitEnding Inventory: 20 units. . . . . . . . . . 30%How is absorption costing income expected to compare to variable costing income?