PE 5-4A EE 5-4 p. 191 OBJ. 2 Analyzing income under absorption and variable costing Variable manufacturing costs are $13 per unit, and fixed manufacturing costs are $75,000. Sales are estimated to be 12,000 units. a. How much would absorption costing income from operations differ between a plan to produce 12,000 units and a plan to produce 15,000 units? b. How much would variable costing income from operations differ between the two production plans