At XLT Inc., variable costs are $$80$ per unit, and fixed costs are $$40,000.$ Sales are estimated to be $4,000$ units.

a$.$ If the company switches from a plan to produce $8,000$ units to a plan to produce $10,000$ units, absorption costing income from operations would $($increase or decrease?$)$

by $$

b$.$ How much would variable costing income from operations differ between the two production plans? $($small$,$ large or no difference?$)$