Variable Costing$$Sales Exceed Production

The beginning inventory is $13,900$ units. All of the units that were manufactured during the period and $13,900$ units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $$45$ per unit, and variable manufacturing costs are $$92$ per unit.

a$.$ Determine whether variable costing income from operations is less than or greater than absorption costing income from operations.

b$.$ Determine the difference in variable costing and absorption costing income from operations.

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