What is the company's operating profit using variable costing and absorption costing? Operating profit is $271,000 using variable costing and $271,000 using absorption costing. Operating profit is $271,000 using variable costing and $286,000 using absorption costing. Operating profit is $396,000 using variable costing and $370,000 using absorption costing. Operating profit is $286,000 using variable costing and $271,000 using absorption costing