Craft Company produces a single product. Last year, the company had a net operating income of $96,400 using absorption costing and $83,800 using variable costing. The fixed manufacturing overhead cost was $10 per unit. There were no beginning inventories. If 29,900 units were produced last year, then sales last year were:

a	17,300 units
	b 28,640 units
c	31,160 units
	d 42,500 units Which is correct?