Difference in operating income between variable costing and absorption costing are due solely to accounting for fixed costs?

Answer:

Differences in operating income between variable costing and absorption costing are due to accounting for fixed manufacturing costs. Under variable costing, only variable manufacturing costs are included as inventorial costs. Under absorption costing, both variable and fixed manufacturing costs are included as inventorial costs. Fixed marketing and distribution costs are not accounted for differently under variable costing and absorption costing.