Variable Costing-5ales Exceed Production The beginsing inventory is 18,400 units. All of the units that were manufactured during the period and all the units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $57 per unit, and variable manufacturing costs are $100 per unit. 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. b. Determine the difference in variable costing and absorption costing operating income