Craft Company produces a single product. Last year, the company had a net operating income of $99,000 using absorption costing and $84,300 using variable costing. The fixed manufacturing overhead cost was $10 per unit. There were no beginning inventories. If 22,900 units were produced last year, then sales last year were:

	8,200 units
	21,430 units
	24,370 units
	37,600 units