Venus Corporation incurred fixed manufacturing costs of $$6000$ during $2020.$ Other information for $2020$ includes:

The budgeted denominator level is $1000$ units.

Units produced total $760$ units.

Units sold total $630$ units.

Beginning inventory was zero.

The company uses variable costing and the fixed manufacturing cost rate is based on the budgeted denominator level.

Manufacturing variances are closed to cost of goods sold.

Operating income using variable costing will be

than operating income if using absorption costing.

$$3780$ higher

$$1440$ lower

$$780$ lower

$$1440$ higher