EE 5-3 p. 187 PE 5-3A Variable costing--sales exceed production OBJ. 1 The beginning inventory is 11,600 units. All of the units that were manufactured during the period and 11,600 units of the beginning inventory were sold. The beginning inven- tory fixed manufacturing costs are $32 per unit, and variable manufacturing costs are $72 per unit. Determine (a) whether variable costing income from operations is less than or greater than absorption costing income from operations, and (b) the difference in variable costing and absorption costing income from operations