Variable Costing$$Production Exceeds SalesFixed manufacturing costs are $$26$ per unit, and variable manufacturing costs are $$78$ per unit. Production was $82,000$ units, while sales were $78,720$ units.a$.$ Determine whether variable costing operating income is less than or greater than absorption costing operating income.$$Variable costing operating income is greater than absorption costing.Variable costing operating income is less than absorption costing.$$b$.$ Determine the difference in variable costing and absorption costing operating income.$$\_\_\_\_\_\_$