Variable Costing-Sales Exceed Production The beginning inventory is 12,100 units. All of the units that were manufactured during the period and 12,100 units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $63 per unit, and variable manufacturing costs are $105 per unit. 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 Variable Costing--Sales Exceed Production The beginning inventory is 12,100 units. All of the units that were manufactured during the period a beginning inventory fixed manufacturing costs are $63 per unit, and variable manufacturing costs ar a. Determine whether variable costing income from operations is less than or greater than absorptic Variable costing income from operations is greater than absorption costina. Fome from operations. Variable costing income from operations is less than absorption costing