For a given year the absorption costing net operating income was greater than the variable costing net operating income for Webster Company. This fact suggests that: more units were produced during the year than were sold. common costs were greater than variable costs for the year. more units were sold during the year than were produced. variable manufacturing costs were less than fixed manufacturing costs. QUESTION 9 Which of the following costs at a manufacturing company would be treated as a period cost under the variable costing method? Ca the cost of glue used to assemble the wood frame of each sofa produced b. depreciation on sales vehicles c. the salary of a factory manager d. both b and c above