Variable Costing-Production Exreeds 5 ales fixed manufocturing costs are $56 per unit, and variable manufacturing costs are $168 per unit, Prodaction was 135,000 unis, while sales nere t25, 408 inds a. Determine whether variable costing operating income is less than or greater than absorption costing operating income. Yariable costing operating income is lese than absorption costing, . b. Determine the difference in variable costing and absorption costing operating income. X Feedbook F Check M Work a. Recall that when units manufactured exceed the units-sold, the variable costing dperating income will be less than it in for atzorpkinn coalsy fintaik whan) sold is greater than the units manufactured, the variable costing income will be greater than it is for ahsomption costing b. (Production units - Sales units) x Fixed costs per unit = Difference between variable and absorption costs