35 36 3. In its previous year, Restek Ltd had 18,000 units in its ending inventory. During the year, variable productio 37 were $12 per unit. The fixed manufacturing overhead cost was $5 per unit in the beginning inventory. The cor 38 operating income for the year was $10,600 higher under variable costing than it was under absorption costing. 39 0 Given these facts, what must have been the number of units of product in the beginning inventory last year? 1 2 Show any/all workings here: 3 4 5 . Select Answer here: the contribution margin in Pivision A was $60,000