36 3. In its previous year. Restek Ltd had 18.000 units in its ending inventory. During the year, variable production costs 37 were $12 per unit. The fixed manufacturing overhead cost was $5 per unit in the beginning inventory. The company's 38 operating income for the year was $10.600 higher under variable costing than it was under absorption costing. 39 40 Given these facts, what must have been the number of units of product in the beginning inventory last year? 41 42 Show any/all workings here: 13 14 5 6 7 3 Select Answer here