Question 11 Not yet answered When inventory decreases, the fixed manufacturing overhead cost is released from inventory under absorption costing system which causes a lower net operating income under absorption costing than variable costing. Opening inventory: 25,000 units Closing inventory: 10,000 units Sales: 150,000 units Based on the above information, the number of units produced during the period is: Marked out of 1.00 p Flag question 145,000 units 165,000 units 165,000 units 135,000 units