BE 21-3 Variable Costing-Sales Exceed Production Obj. 1The beginning inventory is 52,800 units. All of the units that were manufactured during the period and 52,800 units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $14.70 per unit, and variable manufacturing costs are $30 per unit. Determine (a) whether variable costing operating income is less than or greater than absorption costing operating income, and (b) the difference in variable costing and absorption costing operating income. 1077 BE 21-4 Analyzing Income under Absorption and Variable Costing Obj. 2Variable manufacturing costs are $126 per unit, and fixed manufacturing costs are $157,500. Sales are estimated to be 10,000 units. 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?