A. Unit 9  1. Differences in operating income between variable costing and absorption costing are due solely to accounting for fixed costs. Do you agree? Explain. 2. Please answer the questions. 3. Explain how the Multimedia item supported or enhanced your answer. B. Unit 10 1. When using the high-low method, should you base the high and low observations on the dependent variable or on the cost driver? 2. Please answer the questions. 3. Explain how the Multimedia item supported or enhanced your answer.