Analyzing Income under Absorption and Variable Costing Variable manufacturing costs are $126 per unit, and frxed manufactunng costs are $157,500,5ales are estimated to be 10,000 units. If an amount is zero, enter ro". a. How much would absorption costing operating income differ between a plan to produce 10,000 units and a plan to produce 15,000 units? b. How much would variable costing operating income differ between the two production plans? Feedback Theck work a. Remember that under vanable costing, regardless of whether units or units are manufactured, no foxed manufacturing costs are allocated to t Instead, all frxed manufacturing costs are treated as a period expense. Therefore the change in units times the per unit foxed costs for the greate difference in income between the two costing methods. B. Remember that since all fixed manufacturing costs are treated as period expehses under variable costing, there are no differences an income b