The piimary cifference between variable costing and absorption costing is the treatment of: a. Direct materials b. Direct labor c. Variable manufacturing overhead d. Fixed manufacturing overhead When is the net income under absorption costing higher than net income under variable costing? 3. Units produced exceed units sold b. Units produced equal units sold c. Units produced are less than units sold d. Regardless of the relationship between units produced and units sold Which cost is charged to the product under variable costing? 3. Variable manufacturing overhead b. Fixed manufacturing overhead c. Variable selling expenses d. Fixed administrative expenses Which of the following is HOT charged to a product under absorption costing? a. Direct materials b. Direct labor c. Variable manufacturing overhead d. Fixed administrative expenses Which is TRUE when units sold exceed unit produced? a. The net inoorne under absorption costing is higher than the net income under variable costing. b. The net income under absorption costing is lower than the net income under variable costing. c. The net income under absorption costing equals net income under variable costing. d. The relationship between the net income of the two (2) methods cannot be predicted