The beginning inventory is 12,000 units. All of the units were manufactured during the period and 4,000 units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $15.40 per unit, and variable manufacturing costs are $44 per unit. Determine

a. Whether variable costing income from operations is less than or greater than absorption costing income from operations, and

b. The difference in variable costing and absorption costing income from operations.