Variable and Absorption Costing Pyne Company produces a single product. The company has 45,000 units in its ending inventory. Pyne's variable production costs during the year were $10 per unit and foed manufacturing overhead costs were applied at $25 per unit (which was the same as last year). The company's net operating income is $115,000 higher under variable costing than it is under absorption costing and the company uses FIFO and closes any over. or under applied overhead directly to cost of goods sold. Given these facts, what was the number of units of product in beginning inventory? units