Variable Costing-Production Exceeds Sales Fixed manufacturing costs are $47 per unit, and variable manufacturing costs are $141 per unit. Production was 92,000 units, while sales were 86,480 units. a. Determine whether variable costing income from operations is less than or greater than absorption costing income from operations. b. Determine the difference in variable costing and absorption costing income from operations. Next Previous Variable Costing-Production Exceeds Sales Fixed manufacturing costs are $47 per unit, and variable manufacturing costs are $141 p a. Determine whether variable costing income from operations is less than or greater tha ome from opera Variable costing income from&perations is greater than absorption costing. Variable costing income from operations is less than absorption costing