12-18 Difference in Inventory Values Fleet. Inc. manufactured 700 units of Product A, a new product, in 20% variable and fixed manufacturing costs per unit were $6.00 and $2.00, resh inventory of Product A on December 31, 20X1 consisted of 100 units. T inventory of Product A on January 1, 20X1. ict, in 20X1. Product As d $2.00, respectively. The 00 units. There was no Required: What would be the change in the dollar amount of inventory on December 31, 2011 the variable costing method was used instead of the absorption costing method CATA