rst year of operations, 1,000 units of inventory remained on hand. Variable $90 and $20, respectively-If Killo uses absorption costing rather than t be a higher or lower pretax income and, 2) by what dollar amount would PART ONE: At the end of Killo Co.'s fi fixed manufacturing costs per unit were direct (variable) costing, 1) would the resul $20, respectively- pretax income be higher or lower