A company that produces a single product had a net profit of 25,000 using variable (marginal) costing and a net profit of 79,000 using absorption costing. Total fixed manufacturing overhead was 450,000 and production was 150,000 units both this year and last year. If opening inventory (stock) for the year was 24,000 units, closing inventory must be: A I do not wish to answer this question. B 24,000 units 6,000 units D 25,000 units E 18,000 units F None of the options listed