40) Last year, Ben Company's operating income under absorption costing was $4,400 lower than its operating income under variable costing. The company sold 8,000 units during the year, and its variable costs were $8 per unit, of which $3 was variable selling expense. Fixed manufacturing overhead was $1 per unit in beginning inventory under absorption costing. Ending inventory was zero. How many units did the company produce during the year? 1 A) 3,600 units. B) 7,120 units. C) 7,450 units. D) 12,400 units