Variable Costing-Production Exceeds Sales Fixed manufacturing costs are $38 per unit, and variable manufacturing costs are $114 per unit. Production was 104,000 units, while sales were 97,760 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