Casey Company reported the following information about the production and sales of its only product:

Direct materials used

$65,000

Direct labour

120,000

Variable factory overhead

45,000

Fixed factory overhead

200,000

Variable selling and administrative expenses

25,000

Fixed selling and administrative expenses

40,000

Beginning inventory

Ending inventory:

Direct materials

Work-in-process

Finished goods

200 units

Sales ($150 per unit)

$324,000

Casey Company uses variable costing.

What is Casey Company's contribution margin?

Cheema Company calculated operating income of $955,000 using variable costing and operating income of $1,000,000 using absorption costing for the fiscal year 20x7. Total fixed manufacturing overhead was $2,000,000 and production was 800,000 units in 20x7.

What is the the change in inventory level in units during 20x7?