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Company R began producing Widgets in 2016. Each Widget requires $17 in variable product costs and $3 in variable selling cost. Fixed manufacturing overhead totals

Company R began producing Widgets in 2016. Each Widget requires $17 in variable product costs and $3 in variable selling cost. Fixed manufacturing overhead totals $360,000 a year. If Company R produced 30,000 Widgets in 2018 and 2019 and the variable costing NOI was $9,000 higher than absorption costing for 2019, how many Widgets were sold in 2019? (Round to the nearest unit)

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