14. Evans Company produces a single product. During the most recent year, the company had a net operating income of $90,000 using absorption costing and $84,000 using variable costing. The fixed overhead application rate was $6 per unit. There were no beginning inventories. If 22,000 were produced last year, then sales for last year were: a. 15,00 units 21,000 units c. 23,000 units d. 28,000 units 15. This class was: @ The best way to spend my Tuesday and Thursday mornings! b. Better than a sharp stick in the eye! c. Sleep in?.I never considered it! d. I wish all my classes were this exciting