Craft Company produces a single product. Last year, the company had a net operating income of $93,600 using absorption costing and $83,100 using variable costing. The fixed manufacturing overhead cost was $6 per unit. There were no beginning inventories. If 24,400 units were produced last year, then sales last year were:

22,650 units

26,150 units

34,900 units

13,900 units