24. A company that produces a single product had a net operating income of P85,500 using variable costing and a net operating income of P90,000 using absorption costing. Total fixed manufacturing overhead was P150,000, and production was 100,000 units. Between the beginning and the end of the year, the inventory level: A. increased by 4,500 units B. decreased by 4,500 units C. increased by 3,000 units10D D. decreased by 3,000 units