Craft Company produces a single product. Last year, the company had a net operating income of $87,440 using absorption costing and $77,000 using variable costing. The fixed manufacturing overhead cost was $6 per unit. There were no beginning inventories. If 28,900 units were produced last year, then sales last year were:

A. 39,340 units

B. 27,160 units

C. 18,460 units

D. 30,640 units