Requirement 2. If inventory increases by 10,000 units over the preceding period, by how much would operating income differ between the two costing m Explain. Begin by selecting the formula used to determine the change in operating income. Then enter the amounts and calculate the difference in operating incor parentheses or a minus sign for a decrease in operating income.) = Difference in operating income Per unit product cost $ 18.20 Per unit product cost $ 18.20 Month Direct Materials Direct Labor Variable MOH Fixed MOH 3.50 3.50 Cost for 120,000 units $ 2,184,000 420,000 180,000 450,000 $ 3,234,000 1.50 1.50 3.75 $ 26.95 $ 23.20 Total Cost