At the end of last year, Lee Company had $30,000$ units in its ending inventory. Every year, Lee Company's variable production costs are

$$10$ per unit, and its fixed manufacturing overhead costs are $$5$ per unit. The company's net income for the year was $$12,000$ higher

under variable costing than under absorption costing. Given these facts, what must have been the number of units of product in

inventory at the beginning of the year?

$27,600$ units.

$28,800$ units.

$32,400$ units.

$42,000$ units.

none of the above