21.

In 2019, SixthZ had 145 units in its ending inventory. Variable manufacturing costs per unit were $75, and fixed manufacturing overhead costs were applied at $25 per unit (which was the same as last year). The companys net operating income was $1,275 higher under absorption costing than it was under variable costing. What was the number of units of product in beginning inventory?

Group of answer choices

128

120

94

196