A company that produces a single product had a net operating income of $94,000 using variable costing and a net opereting income of $134,710 using absorption costing. Total fixed manufecturing overhead was $60,690 and production was 11,900 units both this year and last year Lest year was the first year of operations. Between the beginning and the end of the year, the inventory level: Mumple Choice decreased by 40,10 unts