Variable CostingProduction Exceeds SalesFixed 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.b$.$ Determine the difference in variable costing and absorption costing operating income.fill in the blank $1$ of $1$$