Craft Company produces a single product. Last year, the company had a net operating income of $97,620 using absorption costing and $76,200 using variable costing. The fixed manufacturing overhead cost was $14 per unit. There were no beginning inventories. If 29,200 units were produced last year, then sales last year were:

	7,780 units
	27,670 units
	50,620 units
	30,730 units