Variable Costing Sales Exceed Production The beginning inventory is 16,300 units. All of the units that were manufactured during the period and 16,300 units of the beginning inventory were sold. The beginning inventory fed manufacturing costs are $46 per unit, and variable manufacturing costs are $100 per unit .. Determine whether verble costing operating income is less than er greater than absorption costing operating income. b. Determine the difference in variable costing and absorption costing operating income