Another name for variable costing is a. process costing b. direct costing c. indirect costing Od. differential costing The level of inventory of a manufactured product has increased by 9,149 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $12.00 $6.00 Unit operating expenses of the period 4.00 5.00 The effect on operating income if absorption costing is used rather than variable costing would be a a. $100,639 decrease b. $100,639 increase c. $54,894 increase d. $54,894 decrease A favorable cost variance occurs when a. actual costs are more than standard costs b. standard costs are more than actual costs c. actual costs are the same as standard costs d. standard costs are less than actual costs