When there are zero units in beginning Finished Goods Inventory and more units are produced than sold,the income will be lower under variable costing than under absorption costing.

Under variable costing, all variable costs are expensed in the period they are incurred, while fixed costs are treated as period expenses. Therefore, if there are zero units in beginning Finished Goods Inventory and more units are produced than sold, all fixed costs incurred during the production process will be expensed in the current period under absorption costing, leading to higher net income than under variable costing.