Variable Costing$$Sales Exceed Production

The beginning inventory is $7,100$ units. All of the units that were manufactured during the period and all the units of the beginning inventory were sold. The beginning inventory fixed manufacturing costs are $$35$ per unit, and variable manufacturing costs are $$76$ per unit.

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

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

fill in the blank $1$ of $1$$