Variable CostingProduction Exceeds Sales Fixed manufacturing costs are $49 per unit, and variable manufacturing costs are $147 per unit. Production was 145,000 units, while sales were 136,300 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. $fill in the blank 2