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

Under absorption costing, fixed costs are included in the cost of production and assigned to units sold as well as units produced but not sold. Therefore, if a company produces more units than it sells, the fixed costs will be spread over a larger number of units, reducing the cost per unit and increasing income. In contrast, under variable costing, fixed costs are only assigned to units sold, so if a company produces more units than it sells, the fixed costs are not spread over those units and income will be lower.