can you help me the how many inventory units will decrease? 3.9 was wrong answer...

$ 15,600 $ 600 7,560 $ 8,160 360 Income Statement Year Ended December 31, 20X1 Sales, 1,300 units at $12 Deduct variable costs Beginning inventory, 100 units at $6 Variable manufacturing cost of goods manufactured, 1,260 units at $6 Variable manufacturing cost of goods available for sale Ending inventory, 60 units at $6 Variable manufacturing cost of goods sold Variable selling and administrative expenses Total variable costs Contribution margin Deduct fixed costs Fixed factory overhead at budget Fixed selling and administrative expenses Total fixed costs $ 7,800 600 8,400 $ 7,200 $ 6,084 450 6,534 $ 666 nerating income Examine the Preston Company's simplified income statement based on variable costing. Assume that the budgeted volume for absorption costing in 20X0 and 20X1 was 1,560 units and that total fixed costs were identical in 20X0 and 20X1. There is no beginning or ending work in process. Click the icon to view the simplified income statement.) Requirements 1. Prepare an income statement based on absorption costing. Assume that actual fixed costs were equal to budgeted fixed costs. 2. Explain the difference in operating income between absorption costing and variable costing. Be specific. Sales $ 15,600 $ 990 12,474 Beginning inventory Cost of goods manufactured, at standard Cost of goods available for sale Ending inventory Cost of goods sold, at standard Gross profit , at standard 13,464 594 12,870 2,730 1,170 Production-volume variance Gross profit, at "actual" 1,560 Selling and administrative expenses 1,050 $ 510 Operating income Requirement 2. Explain the difference in operating income between absorption costing and variable costing. Be specific. The inventory units decreased by 3.9 units. The difference in operating income, between the two statements, is the amount of decreased units multiplied by the fixed overhead rate