C. absorption costing operating income exceeds variable costing operating income Garfield Company has the following information for the current year: Beginning fixed manufacturing overhead in inventory $250,000 Fixed manufacturing overhead in production 850,000 Ending fixed manufacturing overhead in inventory 70,000 Beginning variable manufacturing overhead in inventory $40,000 Variable manufacturing overhead in production 100,000 nding variable manufacturing overhead in inventory 30,000 Vhat is the difference between operating incomes under absorption costing and variable costing? 80,000