$($Required$)$ Q$.$ A company that produces a single product had a net operating income of $$75,000$ using variable costing and a net operating income of $$95,000$ using absorption costing. Total fixed manufacturing overhead was $$50,000$ and production was $10,000$ units both this year and last year. Last year was the first year of operations. Between the beginning and the end of the year, the inventory level: