Variable Costing - Production Exceeds Sales Foxed manufacturing costs are $28 per unit, and variable manufacturing costs are $84 per unit. Production was 126,000 units, while sales were 119,700 units a. Determine whether variable costing income from operations is less than or greater than absorption costing income from operations. Variable costing income from operations is less than absorption costing, b. Determine the difference in variable costing and absorption costing Income from operations. Check My Work a Recall that when units manufactured exceed the units sold, the variable costing income from operations will be less than it is for absorption costing b. (Production units - sales units) X fund costs per unit a difference between variable and absorption costs Learning Cojectvo