When comparing the operating incomes between absorption costing and variable conting and bepinning a. sales increased during the period. costing operating income exceeds absorption costing operating income. d. fixed cost per unit is equal to variable cost per unit. When comparing the operating incomes between absorption costing and variable conting and bepinning a. sales increased during the period. costing operating income exceeds absorption costing operating income. d. fixed cost per unit is equal to variable cost per unit