Assuming fixed costs remain constant,and a company sells more units than it produces,then income under absorption costing is less than income under variable costing.

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When a company sells more units than it produces, there will be fewer unsold units in inventory at the end of the period. Absorption costing includes fixed manufacturing overhead in the cost of goods sold, while variable costing only includes variable manufacturing costs in the cost of goods sold. Therefore, under absorption costing, more fixed manufacturing overhead will be allocated to the cost of goods sold when fewer units remain in inventory. This results in a lower income under absorption costing compared to variable costing.

Assuming Fixed Costs Remain Constant,and a Company Sells More Units