Variable Costing-Production Exceeds Sales Fixed manufacturing costs are $41 per unit, and variable manufacturing costs are $123 per unit. Production was 96,000 units, while sales were 90,240 units. a. Determine whether variable costing operating income is less than or greater than absorption costing operating income. Variable costing operating income is less than absorption costing. b. Determine the difference in variable costing and absorption costing operating income. X