41. Smith Company had net operating income of $125,000 using variable costing and $105,000 using absorption costing. Variable production costs were $20 per unit. Total fixed manufacturing overhead was $176,000 and 11,000 units were produced. During the year, the inventory level: A) increased by 1,000 units. B) increased by 1,250 units. C) decreased by 1,000 units. D) decreased bv 1.250 units