Fleet, Inc. manufactured 700 units of Product A, a new product, in 2001. Product A's variable and fixed manufacturing costs per unit were $6.00 and $2.00, respectively. The inventory of Product A on December 31, 2001, consisted of 100 units. There was no inventory of Product A on January 1, 2001.

Required:

What would be the change in the dollar amount of inventory on December 31, 2001, if the variable costing method was used instead of the absorption costing method?