Craft Company produces a single product. Last year, the company had a net operating income of $90,560 using absorption costing and $80,900 using variable costing. The fixed manufacturing overhead cost was $6 per unit. There were no beginning inventories. If 28,500 units were produced last year, then sales last year were:

Which below is the correct answer: 18,840 units 26,890 units 30,110 units 38,160 units