You have the following information regarding a company's production for the most recent year:

• In year 1, 10,000 units were produced and 8,000 were sold
• In year, 2, 8,000 units were produced and 10,000 were sold

The costs for each of the two years are as follows:

Direct materials	$ 4.50 per unit
Direct labor	$12.50 per unit
Variable manufacturing overhead	$6.00 per unit
Variable selling and administrative expenses	$2.00 per unit
Fixed manufacturing overhead	$90,000 in total
Fixed selling and administrative expenses	$35,000 in total

The difference between absorption and variable costing NOI in Year 2 would be ___________ due to the ______________ of units in inventory.