37 3. In its previous year. Restek Ltd had 18,000 units in its ending inventory. During the year, variable production costs 38 were $12 per unit. The fixed manufacturing overhead cost was $5 per unit in the beginning inventory. The company's 39 operating income for the year was $10.600 higher under variable costing than it was under absorption costing. 40 41 Given these facts, what must have been the number of units of product in the beginning inventory last year? 42 43 Show any/all workings here: 44 45 46 47 48 49 Select Answer here: 50 A. 18,800 units. 51 4. Junior Ltd has tv B. 19,200 units. 52 The contribution m C. 20,120 units. During July, the contribution margin in Division A was $60,000. B was 40%, and its sales were $250,000. Division B's segment margin was $60