Acme Company manufactures widgets and sells them for $$55$ per unit. Acme's variable manufacturing costs are $$14$ per unit and its total fixed manufacturing overhead costs are $$315,000$ per year. During its first year of operations, Acme produced $8,750$ units and its operating income is $$26,600$ using absorption costing and $$14,000$ using variable costing. How many units did Acme sell in its first year of operations?

$7,700$ units

$8,225$ units

$8,400$ units

$8,750$ units

None of the above