At the end of last year, Lee Company had $40,000$ units in its ending inventory. Every year, Lee Company's variable production costs are $$8$ per unit, and its fixed manufacturing overhead costs are $$6$ per unit. The company's operating income for the year was $$14,000$ 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?

a$.42,333$

b$.26,000$

c$.38,250$

d$.20,667$