The difference between the variable costing ending inventory and the absorption costing ending inventory is: 1,900 units times $65 per unit materials cost 1.900 units times $75 per unit variable conversion cost plus $70 per unit fixed manufacturing cost 1,900 units times $70 per unit fixed manufacturing cost 1,900 units times $75 per unit variable conversion cost plus $70 per unit fixed manufacturing cost plus $71.67 per unit indirect operating costs