help Save & Exit Subm A company that produces a single product had a net operating income of $78,000 using variable costing and a net operating income of $100,790 using absorption costing. Total fixed manufacturing overhead was $52,530 and production was 10,300 units. This year was the first year of operations. Between the beginning and the end of the year, the inventory level: Multiple Choice decreased by 22,790 units increased by 22,790 units decreased by 4,469 units increased by 4,469 units