Beech Company produces a single product. The company has LO3 50,000 units in its beginning inventory. Beech’s variable production costs during the year were \($10\) per unit and fixed manufacturing overhead costs were applied at \($30\) per unit (which was the same as last year). The company’s net operating income is \($120,000\) lower 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?