please compute the difference between variable and absorption costing in managerial accounting

Manta Ray Company manufactures diving mask's with a variable cost of $30 The mask's sell for $30 Budgeted fixed manufacturing overhead for the most recent year was $696.000 Actual production was equal to planned production Required : State whether operating income is higher under variable or absorption costing and the amount of the difference in reported operating income under the two methods Treat each condition as an independent co It case. IDo not mound intermediate calculations . " 1 . Production $2 . see units Sales $1 . 308 units 2 . Production 80 , Bad units Sales 86 , 180 units E Production 81 , 808 units Sales $1 , 0Be units