Variable CostingProduction Exceeds Sales Fixed manufacturing costs are $55 per unit, and variable manufacturing costs are $140 per unit. Production was 75,000 units, while sales were 64,000 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. fill in the blank 1 of