under absorption costing was $168,000 ? 50,000 units in its ending inventing Pyne Company produces a single product. The company has unit and fixed manufacturing overy. Pyne's variable production costs during the year were $10 per year). The company's net operating income is $120,000 higher under variable costing than it is rede absorption costing: and the company uses FIFO and closes any over-or under-applied overthead rectly to cost of goods sold. Given these facts, what was the number of units of product in begitest inventory